Examlex
Managerial accounting and cost accounting both measure and report financial and non-financial information relating to the cost of acquiring or utilizing resources.
Statement of Cash Flows
A financial report that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.
Indirect Method
A technique used in cash flow statements to adjust net income for changes in non-cash operating activities to calculate net cash provided by operating activities.
Operating Activities
Activities directly related to the daily business operations, including cash inflows and outflows from selling products and services.
Merchandise
Merchandise refers to goods or products that are purchased for resale by retail or wholesale traders, forming the primary inventory in their business operations.
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