STATEMENT OF CASH FLOWS Definition

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STATEMENT OF CASH FLOWS measures the flow of money in and out of a business. One of four financial statements found in the annual report, it categorizes a companys cash receipts and disbursements for a given fiscal year by three major activities: operations, investments and financing.

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NET SALES is gross sales less discounts, allowances, sales returns, freight out, etc.

DOUBLE RULE is a double line drawn under an amount when the amounts above are totals and no other entries will be made.

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