Chapter 11 Acct201A: Statement of cash flows

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6 Terms

1
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Cash flow activities

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2
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Preparing the statement of cash flows

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3
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Noncash activities

no decrease/increase in cash; reported directly after the cash flow statement or in a note to the financial statements

<p>no decrease/increase in cash; reported directly after the cash flow statement or in a note to the financial statements</p>
4
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direct method

adjust the items in the income statement to directly show the cash flows

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indirect method

Begin with net income and go through the steps down to operating activities

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adjustments to net income

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