Examlex
MATCHING
-Presentations designed to show how something works
Statement of Cash Flows
A document that provides insight into how alterations in balance sheet items and earnings affect cash and cash-like assets, dissecting the analysis into operating, investing, and financing divisions.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was acquired and put into use.
Statement of Cash Flows
An accounting document that illustrates adjustments in balance sheet figures and their effect on cash and similar resources, dividing the analysis among operating, investing, and financing sectors.
Indirect Method
A cash flow statement approach that adjusts net income for non-cash transactions and changes in working capital.
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