A way of determining cash flows from operating activities that starts with net income and adjusts for expenses and revenues that do not affect cash.

a. Direct method b. Financing activities c. Indirect method d. Investing activities e. Cash flows from operating activities

f. Noncash charges / expenses g. Noncash credits / revenues h. Operating activities i. Separate schedule j. Statement of cash flows

k. Statement of changes in financial position l. Working capital m. Cash flow margin ratio n. Cash flow per share of common stock outstanding