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The smallest functional and structural unit of life is the
Net Cash Flow
The amount of cash that is generated or lost by a business in a given period, considering cash inflows and outflows from operating, investing, and financing activities.
Indirect Method
A cash flow statement approach that adjusts net income for the changes in balance sheet accounts to calculate the cash from operating activities.
Cash Flows
Cash Flows refer to the inflows and outflows of cash and cash equivalents, indicating a company's ability to generate funds to support its operations and finance its investments.
Direct Method
A way of reporting cash flows from operating activities by listing major categories of gross cash receipts and payments.
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