Shell,IncUses the Indirect Method to Prepare the Statement of Cash

question 21

True/False

Shell,Inc.uses the indirect method to prepare the statement of cash flows.Refer to the following section of the comparative balance sheet:
$\begin{array}{c} \text { Shell, Inc.}\\ \text { Comparative Balance Sheet}\\ \text { December 31,2018 and 2017}\\\begin{array}{|l|r|r|r|}\hline&2018&2017&\text { Increase/(Decrease) }\\\hline \text { Cash } & \$ 42,000 & \$ 25,000 & \$ 17,000 \\\hline \text { Accounts Receivable } & 32,000 & 55,000 & (23,000) \\\hline \text { Merchandise Inventory } & \underline{180,000} & \underline{123,000} & 57,000 \\\hline \text { Total Assets } & \$ 254,000 & \$ 203,000 & \$ 51,000 \\\hline\end{array}\end{array}$ The change in Accounts Receivable is shown as a negative cash flow in the adjustments to net income.

Recognize the importance and types of reaction measures in training evaluation.

Identify appropriate training evaluation approaches to determine program effectiveness.

Know the historical trends in the frequency of organizational evaluations.

Understand the focus of the COMA model in training evaluations.

---

Definitions:

Classify

To arrange or organize by classes; to designate as belonging to a particular category or group.

Automatic Thinking

Quick, reflexive thoughts that occur without conscious effort, often based on schemas or past experiences.

Deliberate Thinking

The process of consciously and intentionally focusing on specific thoughts or problems, often associated with careful decision-making and problem-solving.

Efficiency

The ability to accomplish a task or produce a desired outcome with the least amount of waste, expense, or unnecessary effort.