Cosh Fows from Operating Actrvitief-lediret Method current asset and current liabitry accounts ar the beginning and end of the year are as folluws: decreases in cash, or any negative adjutiments: Statement of Cash Flows (partial) reeding TCheok Mr Wor 1. Cash Hows from operating octivities diffens from net income because it does not use the of accounting. For example revenues are recorded on the incom statement when