Examlex
Match the items below by entering the appropriate code letter in the space provided.
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.
Cash Dividends
Payments made by a company out of its profits to its shareholders in the form of cash.
Comparative Balance Sheet
A financial statement that presents a company's assets, liabilities, and shareholders' equity at two different points in time to analyze financial health and trends.
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