I liked this one- it was quite entertaining and pretty accurate at describing the direct cash flow statement method. Two things come to mind though, in reality most people use the indirect cashflow statement method because it's not so easy to figure out how much they made in sales receipt and how much they paid to suppliers particularly with the limited accounting data they have in their trial balance/general ledger so they just work backwards from the accounting data.
I also find it funny she borrowed $50k and then paid a $40k dividend. Nice.
Anyway should be more than enough to explain the purpose/concept behind a cash flow statement for HSC. The other thing to remember is that this provides more detail to users of the financial statements than what would have otherwise been available from seeing an opening and closing cash balance. It provides clarity on how the end position was the way it was- e.g. in some cases, businesses may have very negative operating cash flows but positive financing or investing cashflows... which can say a lot about the strength of the core business as opposed to the ability to either make money through other activities (eg selling assets) or through increased borrowings.