Cash flow from investing activities is the section of the cash flow statement that shows the cash received or spent in connection with investing activities.
Investing activities include the purchase of physical assets, investments in securities or the sale of securities or assets.
Negative cash flow from investing activities can be a good sign if management is investing in the company’s long-term health.
Accrual accounting is a method of accounting in which revenue or expenses are recorded at the time of the transaction, and not at the time the payment is received or made.
Performance Based Management (ABM) is a means of analyzing a company’s profitability by looking at every aspect of its business to determine its strengths and weaknesses.
Adjusting journal entries are used to record transactions that have occurred but have not yet been properly accounted for in accordance with the accrual basis.
The annual report is a corporate document distributed to shareholders, which sets out the financial position and activities of the company for the previous year.
An asset is a resource with economic value that is owned or managed by an individual, corporation or country with the expectation that it will provide benefits in the future.