This document explains how to make the Cash Flow Statements, EFE, through the application of algebraic, accounting, and NIC 7 reasonings. The specific explanations
are based in a case expressed with letter symbols instead of the figures, which corresponds to the simple case of a commercial company that includes the other three financial statements, accounting policies, and additional information required. The aforementioned constitutes a mathematic-accounting demonstration of how the structure of the presentation of the Cash Flow Statements through the direct method is built, using the double vertical equation of the Statement of Financial Status. A comprehensive study of this demonstration enables its application for practical cases in companies, and for this reason it constitutes a challenge for strengthening higher order thought abilities, by learning through text.