Students commonly view the preparation of the Cash Flow Statement as a complex and confusing process. This confusion may be caused by the presentation of the conversion of net income to cash flow from operations. Accounting textbooks generally present a table that indicates sometimes increases in accounts are added to and decreases are subtracted from net income to convert to cash flow from operations. Other times increases in accounts are subtracted from and decreases are added to net income to convert to cash flow from operations. In this workshop, I suggest a simplified approach to the preparation of that statement that clears up this confusion. This simplified approach has been class tested over several years. In the workshop, we have examined several of the more popular accounting textbooks used to teach financial accounting, principles of accounting, intermediate accounting and advanced accounting to provide examples of the procedures are currently presented to prepare the cash flow statement. We will then provide examples of how the simplified approach works for both the direct and indirect methods of preparing the cash flow statement.