Review the meaning of the following concepts or terms discussed in this chapter a Funds flow.

b Liquidity.

c Cash as funds.

d Working capital as funds.

e Working capital equation.

f Source of funds.

g Use of funds h Statement of changes in financial position.

i Working capital provided by operations.

j Cash provided by operations.

k Dual transactions assumption.

1 Analysis of changes in working capital accounts.

\(\mathrm{m}\) Depreciation is not a source of funds.

n Liquidity may be unrelated to earnings.