| A | B |
| Operating Activities | Activities that deal with revenues and expenses. |
| Financing Activities | Activities that deal with financing of the business, debt and stock. |
| Investing Activities | Activities that deal with buring and selling assets and investment securities. |
| Direct method | A user friendly method of presenting the operating activities |
| Indirect method | A traditional method for oeprational activities starting with Net Income. |
| Net change in cash | The change in cash calcauted by the cash flow statement that matches the change from 1/1 to 12/31 in cash. |
| FASB 95 | the offical FASB cash flow statement. |