Cash flow statement

yasaswi gomes (My grammar is 💯 good I)     19 March 2021

If they were accrued last year into payables, they were already in the Cashflows of last year. Payables go into working capital changes on OCF

Sourav (Student)     19 March 2021

If this was payables expenses means wages, salary, rent, tax etc. then you can show it as expenses in current year in the following month from the month when it was accrued or if the expenses are not paid in last year and paid in current year then you can show it as
prior period expenses

yasaswi gomes (My grammar is 💯 good I)     19 March 2021

Forgot .....then this year cash flow, the cash and equivalents balance will reduce to get the main cash status after three activities.