Examlex
Which of the following is not correct?
Spreadsheet
A digital tool used for organizing, analyzing, and storing data in tabular form, consisting of rows and columns to facilitate calculations and management of information.
Indirect Method
A way of calculating cash flows from operating activities by starting with net income and adjusting for changes in non-cash accounts on the balance sheet.
Merchandise Inventories
Goods, either manufactured or purchased, held for sale in the regular course of business.
Direct Method
A cash flow statement approach that itemizes actual cash flows from operating activities, rather than adjusting net income.
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