Examlex
Which of the following is NOT an application of connectivity?
Bank Overdrafts
An extension of credit from a lending institution when an account reaches zero, allowing the account holder to continue withdrawing money up to a certain limit.
Indirect Method
A way of reporting cash flows from operating activities by starting with net income and adjusting for non-cash transactions.
Direct Method
A way of presenting a cash flow statement where actual cash flows from operating activities are disclosed directly.
Operating Activities
Transactions and events related to the principal revenue-producing activities of an entity, reflected in its cash inflows and outflows.
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