5 terms

Accounting - Chapter 22


Terms in this set (...)

Cash flow
The cash receipts and cash payments of a company.
Financing activities
Cash receipts and payments involving debt or equity transactions.
Investing activities
Cash receipts and cash payments involving the sale or purchase of assets used to earn revenue over a period of time.
Operating activities
The cash receipts and payments necessary to operate a business on a day-to-day basis.
Statement of cash flows
A financial statement that summarizes cash receipts and cash payments resulting from business activities during a fiscal period.