An Analysis of the Reliability of a Teaching Model for Presenting a Computer-based Cash Flow Report

From a preliminary observation it was found out that, in general, the students of the Accounting Department of Universitas Pendidikan Ganesha have not understood how to write a cash flow report well. Hence, the researcher would like to develop a model in writing a reliable computer-based cash flow report. This study aimed at obtaining a teaching model in presenting a reliable computer-based cash flow report. The reliability of the teaching model was established through an inter-expert group discussion. The reliability of the model in writing the computer-based cash flow report was assessed in terms of its content reliability and organizational reliability. On the basis of the summary of the experts' assessment, it was found out that the teaching model used in writing the computer-based cash flow in this study fell into the very reliable category. This cash flow report writing model can be used in the teaching of cash flow report.