Examlex
Accrued wages is a current liability.
Direct Method
A cash flow statement compilation approach focusing on the specific cash inflows and outflows, without the need to adjust net income for non-cash transactions.
Day-to-Day Operations
The routine activities required for the running of a business on a regular, daily basis, involving processes, resources, and staff management.
Indirect Method
A method used in the preparation of cash flow statements which adjusts net income for transactions that affect reported net income but did not involve cash.
Accounts Receivable
Money owed to a business by its customers for goods or services that have been delivered or used but not yet paid for.
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