Examlex
Please define the following key terms.
-Prince Mieszko
Cash Dividends
Distributions of a corporation's earnings to shareholders in the form of cash.
Statement of Cash Flows
A financial report that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking down the analysis to operating, investing, and financing activities.
Operating Activities
Activities directly related to the primary operations of a business, including production, sales, and distribution, which are reflected in its cash flow.
Indirect Method
A way of preparing the cash flow statement where net income is adjusted for changes in balance sheet items to arrive at cash flow from operating activities.