Examlex
Which of the following is a mnemonic device that is used to form meaningful connections between pieces of new information that we are trying to remember?
Cash Flows
The aggregate sum of funds moving in and out of a company, particularly influencing its ability to cover short-term obligations.
Indirect Method
A technique used in cash flow statements to adjust net income for changes in non-cash items to calculate net cash from operating activities.
Statement of Cash Flows
This report details the fluctuations in balance sheet accounts and how income influences cash and cash equivalents, categorizing these changes into operating, investing, and financing sections.
Operating Activities
Activities that relate to the primary operations of a company, influencing its net cash flow from operating income.
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