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"Unfreezing" is the first step to organizational change according to Kurt Lewin
Cash Payments
Cash payments refer to transactions where cash is transferred from one party to another, typically as a method of settling debts or paying for goods and services.
Direct Method
A cash flow statement preparation approach that lists major classes of gross cash receipts and payments, providing a clear view of a company's operating cash flows.
Operating Activities
The primary revenue-producing activities of a business and other activities that are not investing or financing, which are reflected in the cash flows from operating activities section of the cash flow statement.
Merchandise Inventories
The total value of a company’s products currently available for sale, held by the business as assets.
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