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EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system, is a giant database of documents required to be submitted to the U.S. Securities and Exchange

EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system, is a giant database of documents required to be submitted to the U.S. Securities and Exchange Commission (SEC). All publicly-traded domestic companies use EDGAR to make the majority of their filings. (Filings by foreign companies are not required to be filed on EDGAR, but many of these companies do so voluntarily.) Form 10-K, which includes the annual report, is an important document required to be filed on EDGAR. The SEC makes this information available, free to the public, on the Internet. Page 558 Required:

1. Access EDGAR on the Internet. The web address is www.sec.gov.

2. Search for a public company with which you are familiar. Access its most recent 10-K filing. Search or scroll to find the statement of cash flows.

3. Is the direct or indirect method used to report operating activities? What is the largest adjustment to net income in reconciling net income and cash flows from operations in the most recent year?

4. What has been the most significant investing activity for the company in the most recent three years?

5. What has been the most significant financing activity for the company in the most recent three years?

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