14. Horizontal analysis is done by a comparison of entries of the financial statement to a common ground or a selected reference point in the same statement a. True....... b. False.......... 15. Cash flow cycle describes the actual net cash that flows into and out of a firm through its operation and finances. a. True.......... b. False......... 16. The value of "Owner's Equity" and "Net Working Capital in a firm, as well as the value of the Net Worth" in a household is determined by the difference between assets and liabilities. a. True.......... b. False.......... 17. The overall goal of inventory management is to minimize total inventory cost keeping customers' satisfaction at maximum, as much as possible. a. True........ b. False