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Free cash flow is calculated as net cash provided by operating activities less
Bank Reconciliation
The process of comparing and adjusting the balance shown in a company’s bank statement, as compared to the company’s own financial records.
Journal Entries
The basic method used in accounting to record transactions, involving debits and credits to appropriate accounts.
Debit
An accounting entry that results in either an increase in assets or a decrease in liabilities or equity on a company's balance sheet.
Bank Statement
A document issued by a bank detailing the transactions in an account over a specific period, showing deposits, withdrawals, and balances.
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