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Indirect Method
A financial reporting approach to prepare the cash flow statement where non-cash activities are adjusted to the net income to calculate cash flow from operating activities.
Statement of Cash Flows
A financial statement that details the inflows and outflows of cash within a company during a specific period.
Cash Receipts
The collection of money (cash, checks, electronic transfers) by a business from its customers, either for goods sold or services provided.
Cash Flows
Cash flows refer to the net amount of cash and cash-equivalents being transferred into and out of a business.
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