Generally include the cash effects of transactions and other events that enter into the determination of net income.

A ) Direct method H) Operating activities

B )Financing activities I) Separate schedule

C) Indirect method J) Statement of cash flows

D) Investing activities K) Statement of changes in financial position

E)Cash flows from operating activities L)Working capital

F) Noncash charges / expenses M) Cash flow margin ratio

G). Noncash credits / revenues N) Cash flow per share of common stock outstanding