[Accounting]
1) Cash flows are divided into 3 types: operating, investing and financing. The quality of positive cash flows depends on the source of the cash. It is important to consider that, not only inventory, but also receivables can be used as collateral in a transaction that is reported as a sale, but is actually a loan. 2) The important issue which was mentioned in part B of Unit 4 is that when accounting entries are made, the cash is recorded as either a debit or credit, but the other side of the entry can be recorded anywhere the ...
