Businessman calculates operating cash flow. This method starts with net income and works backward to obtain a cash basis number. Under the accrual method of accounting, revenue is booked when ...

Accounting rules allow companies to report their cash flow statement using the direct or indirect method, and both methods report net cash flow from operating activities. Direct Method ...

Operating activities is simply the accounting term used to describe your everyday business activities. As such, operating activities play a role in most of the items on your balance sheet, ...

Under U.S. generally accepted accounting principles (GAAP), the cash flow statement is broken up into three sections: operating activities, investing activities, and financing activities ...