📘 Chapter 11 – Statement of Cash Flows
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7 Terms
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Operating Cash Flow (Indirect Method):
Net Income+Depreciation / Amortization±Changes in Current Assets / Liabilities±Losses / Gains
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Operating Inflows
Cash from customers, interest received
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Operating Outflows
Wages, suppliers, interest paid
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Investing Inflows
Sale of PPE, land, investments
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Investing Outflows
Purchase of PPE, land, intangibles
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Financing Inflows
Issuing stock or bonds, loans received
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Financing Outflows
Repayments, dividends paid, treasury stock buybacks
Note 
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