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In the bottom portion of the statement of cash flows worksheet Debits will exceed credits if cash decreased during the period. Information pertaining to investing

In the bottom portion of the statement of cash flows worksheet

  1. Debits will exceed credits if cash decreased during the period.
  2. Information pertaining to investing and financing activities only is entered.
  3. Only significant non cash transactions are entered.
  4. Outflows of cash are debits in the reconciling columns.

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