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When Preparing a Statement of Cash Flows,cash Equivalents Are Subtracted

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When preparing a statement of cash flows,cash equivalents are subtracted from cash in order to calculate the net change in cash during a period.


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The realization or fulfillment of one's talents and potential, considered as a drive or need present in everyone.

Person-Centred Approach

A therapeutic approach focusing on the individual's self-worth and values, emphasizing the human capacity for self-direction and understanding.

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Various frameworks and methodologies used in research and education to understand how learning occurs.

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