Examlex
A Cartesian join usually results from the user omitting the joining condition that links two or more tables together.
Investing Activities
Part of the cash flow statement that details cash inflow and outflow related to the purchase and sale of long-term investments and assets.
Financing Activities
Transactions related to changes in the equity and debt of an organization, including issuing shares, paying dividends, and borrowing funds.
Indirect and Direct Methods
Two approaches for preparing cash flow statements: the direct method reports major classes of gross cash receipts and payments, while the indirect method adjusts net income for changes in balance sheet accounts to calculate cash from operating activities.
Direct Method
An approach in cost accounting that allocates service department costs directly to production departments without considering inter-service department flows.
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