When using a spreadsheet to prepare the statement of cash flows, a decrease in accounts payable is entered in the analysis of changes columns with a debit in the statement of cash flows section and a credit in the balance sheet section.

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It depends on the subject for me. some exams are easier than others so i usually go through it and answer questions i know based on my general knowledge, then double check after. going through the lesson can a lot  because the exams can be  very lesson-specific, but sometimes they are ridiculously long so a lot of people don't take the time. i did find that, when i went through the lessons, i was making 100's on my exams vs strictly using + the internet and  i make 90's. 

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