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7 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Reports a company’s cash inflows and outflows for a period |
Statement of cash flows |
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Are the cash flows from transactions that affect the net income of the company |
Operating activities |
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Are the cash flows from transactions that affect investments in the non-current assets of the company |
Investing activities |
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Are the cash flows from transactions that affect the debt and equity of the business |
Financing activities |
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Reports operating cash inflows(receipts) and cash outflows(payments) |
Direct method |
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Reports cash flows from operating activities by beginning with the net income and adjusting it for revenues and expenses that do not involve the receipt for payment of cash |
Indirect method |
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Cash flow from operations divided by the number of common shares outstanding; also is sometimes reported in the financial press |
Cash flow per share |
Normally computer ass cash flow from operations pressure |
