Examlex
actual procedures,mechanisms,and flow of activities by which a service is created and delivered is referred to as __________.
Direct Method
A cash flow statement presentation technique that lists specific types of cash inflow and outflow transactions directly.
Indirect Method
A method for calculating cash flows in which net income is adjusted for changes in balance sheet accounts to reflect cash transactions.
Cash Equivalent
Short-term, highly liquid investments that are easily convertible to known amounts of cash and very close to their maturity.
Accruals
Accounting method that records revenues and expenses when they are earned or incurred, regardless of when the cash transaction occurs.
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