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Cash Flow Statement
fin. statement that gives info about cash receipts/payments during a period and classifies into: operating, investing, financing activities
adjust each item in the income statement from the accrual to cash basis
cash flow activities from long-term liability and equity accounts. Includes: obtaining cash by issuing debt and repaying, obtaining cash from investors
Free cash flow
cash provided by operating activities less cash used by investing activities
a method of preparing a cash flow statement in which net income is adjusted for items that did not affect cash
cash flows from long-term asset accounts. Includes: acquiring and disposing investings and long-lived asset and lending money and collecting those lones
cash flow activities that include the cash effects of transactions that create revenues and expenses, and thus affect net income
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