Examlex
The cash flow statement is divided into what three sections?
Accounts Receivable Balances
The total amount of money owed to a company by its customers for goods or services that have been delivered or used but not yet paid for.
Cash Flow Statement
A cash flow statement is a financial document that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.
Non-cash Expenses
Expenses recorded on a company's income statement that do not involve an actual cash outlay, such as depreciation or amortization.
Sales Returns and Allowances
Deductions from gross sales that reflect products returned by customers and discounts provided for minor defects.
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