Cash Flow Statement:
Cash flow statement is a part of financial statement which reflects the
Operating Activities are main activities of the business and for which the business is meant to be established.
Investing activities are activities relating to activities of sale and purchase of fixed assets and long term investment.
The Financing Activities are activities relating to the issue and repayment of stocks, bonds, long term liabilities and also serving the cost related to such activities.
The preparation of Statement of
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Horngren's Accounting
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