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The three statements, actually linked

6 min readThe Tickmark desk

Most candidates can recite the three statements. Far fewer can say, without pausing, exactly where one feeds the next.

There are only two links you have to know cold. Net income sits at the top of the cash flow statement and inside retained earnings on the balance sheet. Ending cash from the cash flow statement becomes the cash line on the balance sheet. Get those two right and you can rebuild the rest from first principles in an interview, live, without notes.

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