Examlex
Which of the following is NOT a part of the evidence square?
Direct Method
A cash flow statement preparation approach that enumerates major classes of gross cash receipts and payments.
Beginning Balance
The amount of money or value available in an account at the start of a new financial period.
Ending Balance
The amount of money or value in an account at the end of a financial period.
Cash Dividend
A payment made by a company out of its profits to its shareholders, usually in the form of cash.
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