Term
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Definition
| The financial statement that summarizes an entity's cash receipts and cash payments during the period from operating, investing, and financing activities. |
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Term
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Definition
| An item readily convertible to a known amount of cash with a maturity to the investor of three months or less. |
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Term
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Definition
| Activities concerned with the acquisition and sale of products and services. |
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Term
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Definition
| Actiities concerned with the raising and repaying of funds in the form of debt and equity. |
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Term
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Definition
| Activities concerned with the acquisition and disposal of long-term assets. |
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Term
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Definition
| For preparing the Oerating Activities section os the statement of cash flows, the approach in which cash receipts and cash payments are reported. |
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Term
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Definition
| For preparing the Operating Activities section of the statement of cash flows, the approach in which net income is reconciled to net cash flow from operations. |
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