Examlex
A _____ is a new column in a table of a Data Model.
Direct Method
A cash flow statement presentation method that shows actual cash inflows and outflows from operating activities, as opposed to the indirect method which starts with net income and adjusts for non-cash transactions.
Cash Basis
A financial recording strategy that logs earnings and expenditures upon the actual receipt or payment of money, as opposed to when they are earned or incurred.
Direct Method
A way of preparing a cash flow statement where cash receipts and payments are reported directly.
Operating Activities
Transactions and other events related to the core business operations, affecting the operational cash flows of a company.
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