(Week 5)
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This document discusses cash flow analysis and the three main financial statements: the balance sheet, income statement, and cash flow statement. It provides details on the components of the cash flow statement, including cash flows from investing, financing, and operating activities. Cash flows from investing include purchases/sales of assets, while financing cash flows include funds raised/used for securities. Operating cash flows reflect the impact of business transactions. The document was written by Muhammad Irfan from Sarhad University in Peshawar.
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The document discusses cash flow statements, including their meaning, classification of cash flows, and uses. It defines a cash flow statement as a statement showing sources and uses of cash and cash equivalents over a period of time. Cash flows are classified into three categories: operating, investing, and financing activities. A cash flow statement is useful for short-term financial analysis and cash planning.
Accounting 2 project.pptx
This document provides an overview and analysis of balance sheet and cash flow statements for Suez Cement Company. It defines a balance sheet as a financial statement showing a company's assets, liabilities, and equity at a given date. Balance sheets are useful for computing return rates, evaluating capital structure, and assessing risk and future cash flows, though they have limitations like reporting historical costs and using estimates. The document also defines a cash flow statement as recording cash inflows and outflows during a period, including operating, investing, and financing activities. Operating activities reflect cash from providing products/services, while investing activities reflect long-term asset acquisitions and disposals. Financing activities reflect cash from investors, issuing/buying back shares
Handout 3
The document discusses cash flow analysis and the cash flow statement. It explains that the cash flow statement provides important information about a company's cash receipts and payments during an accounting period that is not available in the income statement. It describes the three sections of the cash flow statement - operating, investing, and financing activities - and what types of cash flows are included in each section. It also discusses how to prepare the cash flow statement using both the direct and indirect methods and the importance of understanding the linkages between the cash flow statement, income statement, and balance sheet.
As 03
The document outlines Accounting Standard 3 which provides guidance on preparing and presenting a cash flow statement. It defines key terms like cash, cash equivalents, and cash flows. It classifies cash flows into three categories - operating, investing and financing activities - and provides examples of cash flows that would fall under each category. The cash flow statement should report the cash flows of an enterprise during a period, classified by these three activities.
Cash-flow statement
The document discusses the statement of cash flows, including its meaning, classification, and advantages. A cash flow statement shows the inflows and outflows of cash from operating, investing, and financing activities over a period of time. Operating activities include cash from sales and payments for expenses. Investing activities involve the purchase and sale of long-term assets. Financing activities include equity contributions and repayment of debt. The cash flow statement is useful for planning, control, and short-term financial decision making by providing insight into a company's liquidity and cash generation.
Financial Management
The document discusses financial management and management accounting. It defines financial management as measuring and reporting financial and non-financial information to help managers make decisions to fulfill organizational goals. Management accounting also measures and reports this information, but focuses on internal reporting to help managers make decisions. The document outlines the objectives, functions, key themes, and differences between financial and management accounting.
Financial Management
The document discusses financial management and management accounting. It defines financial management as measuring and reporting financial and non-financial information to help managers make decisions to fulfill organizational goals. Management accounting also measures and reports this information, but focuses on internal reporting to help managers make decisions. The document outlines the objectives, functions, key themes, and differences between financial and management accounting. It provides examples of a fund flow statement and cash flow statement, explaining their purposes and how they are computed.
Fund flow statement
The document provides information on fund flow statements, including their meaning, definition, purpose, and preparation. It defines a fund flow statement as a report on the movement of funds or working capital during an accounting period. It explains how working capital is raised and used. The summary then outlines some key points on the meaning of funds, items that constitute sources and uses of funds, and the objectives and limitations of fund flow statements.
cash flow analysis
The document discusses analysis of cash flow statements. It defines cash flow statements and explains that they classify transactions into operating, investing and financing activities. Operating activities include cash from sales and payments for supplies. Investing activities involve purchases and sales of long-term assets. Financing activities comprise items like share issuances and debt repayments. The document also outlines the preparation of cash flow statements, uses of the statements, and limitations like ignoring non-cash transactions.
Financial Statements and Business Model Canvas_Nov5th.pptx
The document provides information on financial statements and the business model canvas. It defines financial statements as documents that show a company's financial status at a specific point in time, including balance sheets, income statements, cash flow statements, and statements of retained earnings. It then explains the key elements of each financial statement. The document also defines the business model canvas as a strategic management template used to develop and document business models using nine building blocks: key partners, key activities, value propositions, customer relationships, customer segments, key resources, distribution channels, cost structure, and revenue streams. It provides an example canvas for Uber.
Similar to (Week 5) (20)
Financial Statements and Business Model Canvas_Nov5th.pptx
Financial Statements and Business Model Canvas_Nov5th.pptx
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Workbreakdownstructureppt 130410021152-phpapp02
The document discusses the Work Breakdown Structure (WBS) process which divides complex projects into smaller, more manageable tasks. A WBS breaks down projects into deliverable components that can be estimated, scheduled, and monitored more easily. It provides a framework for cost estimating, schedule development, and control. Developing a WBS involves identifying deliverables, decomposing high-level tasks, and assigning responsibilities to ensure all work is captured accurately. The WBS helps define project scope, assign roles, track progress, and manage costs and risks.
Automatic door using arduino
code for this project
int in1 = 2;
int in2 = 3;
int sensor = 8;
int led = 13;
void setup()
{
pinMode(in1, OUTPUT);
pinMode(in2, OUTPUT);
pinMode(sensor, INPUT);
pinMode(led, OUTPUT);
digitalWrite(in1,LOW);
digitalWrite(in2,LOW);
//digitalWrite(sensor,LOW);
digitalWrite(led,LOW);
while(millis()<13000)
{
digitalWrite(led,HIGH);
delay(500);
digitalWrite(led,LOW);
delay(500);
}
digitalWrite(led,LOW);
digitalWrite(in1,LOW);
digitalWrite(in2,HIGH);
}
void loop()
{
if(digitalRead(sensor)==HIGH)
{
digitalWrite(in1,HIGH);
digitalWrite(in2,LOW);
digitalWrite(led,HIGH);
delay(1500);
digitalWrite(in1,LOW);
digitalWrite(in2,LOW);
digitalWrite(in1,LOW);
digitalWrite(in2,HIGH);
digitalWrite(led,LOW);
delay(1500);
digitalWrite(in1,LOW);
digitalWrite(in2,LOW);
}
}
Importance of coal water slurry
This document discusses the importance of coal water slurry as an energy solution. It notes problems like energy crises and high demand that need to be addressed. Coal water slurry is presented as the best solution because it is a competitive, abundant, and low-cost fuel source with efficient and low-risk properties compared to other energy solutions. The document calls for actions like planning, research, and adopting clean coal technologies to take advantage of coal water slurry.
(Week 15)
The income statement summarizes a company's financial performance over an accounting period by showing revenues earned and expenses incurred, allowing one to calculate profit or loss. It displays revenues, then less cost of goods sold to get gross profit, then less total operating expenses to get operating profit or loss, then other income/expenses to get net income or loss, which impacts retained earnings. The format is that profit or loss equals revenues minus expenses.
(Week 13)
This document discusses accounting and engineering economy. It defines engineering economy as the systematic evaluation of the costs and benefits of technical and business projects, focusing on financial aspects and evaluating future events. Accounting is defined as identifying, measuring and communicating economic information to allow informed decisions, focusing on a firm's financial past performance. Engineering economy is aided by an understanding of accounting principles. Functions of engineering economy include developing alternatives, focusing on differences, using a consistent viewpoint, a common measurement, considering all criteria, and acknowledging uncertainty. Functions of accounting include recording all transactions, classifying, summarizing, analyzing, interpreting, and communicating information.
(Week 12)
This document discusses benefit-cost analysis for evaluating public projects. It notes that benefit-cost analysis is commonly used to evaluate public projects. It identifies some key difficulties in public project analysis, including identifying all users that benefit, identifying all benefits and costs, quantifying benefits and costs, and selecting an appropriate discount rate. The document also provides definitions for benefit-cost ratio and equivalent capital investment and operation and maintenance costs.
(Week 11)
This document discusses break even analysis, which examines the relationship between changes in volume, total sales revenue, expenses, and net profit. It is also known as cost-volume-profit (CVP) analysis. Break even analysis is an important short-term planning and decision making tool. It can be used to determine the break even point, or number of units that must be sold to cover fixed costs. The margin of safety and contribution per unit are also key concepts. The document provides examples to demonstrate how to calculate the break even point and sales level required to generate a target profit using the break even formula and contribution per unit.
(Week 10)
The document discusses the Minimum Attractive Rate of Return (MARR), which is the minimum return a company will accept on an investment. It provides an example calculation of MARR using different funding sources. MARR is used to evaluate projects in capital budgeting, which involves decisions about acquiring and allocating resources for future goods and services. MARR can be calculated in different ways, such as based on a company's cost of debt, cost of equity, or as an opportunity cost in capital rationing situations where funds are limited. The document outlines standards for high, moderate, and low risk MARR levels.
(Week 9)
This document discusses various topics related to inflation including:
1. Definitions of inflation and different types of inflation such as creeping, walking, running, and hyper inflation.
2. Causes of inflation such as increasing the money supply, income growth, government spending, and oil prices.
3. Effects of inflation on various groups like farmers, wage earners, and businesses.
4. Related concepts like deflation, stagflation, recessionary gap, and inflationary gap.
5. Definitions of labor force, unemployment, and different types of unemployment.
6. How unemployment rate is calculated.
(Week 8)
This document discusses replacement analysis for existing assets. It defines key terms like defender, which refers to the existing asset, and challenger, which refers to potential replacement options. Reasons for replacing an existing asset include reduced performance over time, changing requirements, and obsolescence due to new technologies. The document provides details on how to evaluate the existing asset versus replacement options, including factors to consider like maintenance costs, reliability, and budget constraints. The goal of replacement analysis is to determine when an existing asset should be replaced and with what alternative.
(Week 7)
This document discusses depreciation and taxes. It defines depreciation as the decline in value of an asset due to factors like wear and tear. There are different methods of calculating depreciation like the straight line method. Taxes are financial charges imposed by governments to fund public expenditures. The main types of taxes discussed are income tax, charged on earnings; property tax, charged on land ownership; sales tax, charged on goods and services; excise duty, charged on manufactured goods; and custom duty, charged on imported/exported goods. The purpose of taxes is to generate revenue for government activities.
(Week 6)
The document discusses methods for evaluating investment projects, including payback period, internal rate of return (IRR), and net present value (NPV). It defines payback period as the time required to recover the original investment. IRR is defined as the discount rate that sets the net present value of all cash flows from a project equal to zero. It helps determine the yield on an investment. The document explains how to calculate IRR by setting the NPV equal to zero and solving for the discount rate. It recommends using IRR to evaluate projects, with higher IRRs indicating better projects, and discusses how IRR and NPV can sometimes provide conflicting recommendations for mutually exclusive projects.
(Week 4)
The document discusses Net Present Value (NPV) as a capital budgeting decision tool. It provides an example to illustrate NPV calculation. The key points are:
1) NPV is defined as the present value of the cash flows from an investment minus the initial investment cost.
2) In the example, constructing a building with $400,000 certain sale price in a year has an NPV of $23,832 when the land costs $50,000, construction costs $300,000, and the discount rate is 7%.
3) Projects with positive NPV should be accepted as they are expected to increase firm value and owner wealth. NPV directly measures how well a project meets the
(Week 3)
The document discusses interest and economic equivalence. It provides examples and formulas for calculating simple interest, including examples of calculating interest earned on investments and interest paid on loans. It also discusses establishing economic equivalence between cash flows of different amounts that have the same economic value when discounted at an appropriate interest rate. For example, depositing $2,042 today at 8% interest would be equivalent to having $3,000 in 5 years.
(Week 2)
This document discusses engineering cost and cost estimating. It covers various types of costs like material, labor, expenses, fixed, variable, total, marginal, average, explicit, implicit, sunk and opportunity costs. It also discusses cost estimating, noting that it is important for evaluation and decision making. There are three types of estimates: rough order of magnitude estimates, semi-detailed estimates, and detailed estimates. Basic cost estimation tools include analogous estimates based on previous similar projects, bottom-up estimates of individual work items summed together, parametric modeling using mathematical models, and computerized tools like spreadsheets.
(Week 1)
This document discusses engineering economics and rational decision making. It introduces engineering economics as a way for engineers to properly formulate, estimate, and evaluate the economic outcomes of alternatives when making decisions on projects with limited capital funds. Rational decision making is explained as a nine step process that involves recognizing problems, defining goals, identifying alternatives, selecting criteria, modeling outcomes, and choosing the best alternative. The document recommends the 9th or 10th edition of the textbook "Engineering Economic Analysis" by Donald G. Newman, Ted G. Eschenbash, and Jerome P. Lavella as a resource to understand these economic concepts important for engineers.
Transmission modes
The document discusses three main transmission modes: parallel transmission, serial transmission, and asynchronous transmission. Parallel transmission uses multiple lines to transmit multiple bits simultaneously, allowing for faster transmission but requiring more expensive infrastructure. Serial transmission transmits bits one at a time over a single line, making it less expensive but slower. Asynchronous transmission adds start and stop bits between characters to allow synchronization without precise timing, while synchronous transmission requires exact timing but can achieve higher speeds.
Osi model
The document discusses the OSI Reference Model, which divides networking functions into 7 layers - physical, data link, network, transport, session, presentation, and application layer. Each layer has distinct responsibilities and provides services to the layer above it. The model was developed by ISO to standardize network communication and ensure compatibility between different systems.
Ch3 4 v1
This document discusses data rate limits in communications. It covers:
1. Data rate depends on bandwidth, signal levels, and channel noise.
2. Nyquist's theorem gives the maximum bit rate for a noiseless channel based on bandwidth and number of signal levels. Shannon's theorem calculates capacity for noisy channels based on bandwidth and signal-to-noise ratio.
3. Examples show calculating bit rates and required signal levels using Nyquist and Shannon's formulas for different channel scenarios.
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Jo Blanden, Professor in Economics, University of Surrey
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快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
原件一模一样【微信：bwp0011】《(RWTH毕业证书)德国亚琛工业大学毕业证》【微信：bwp0011】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问微bwp0011
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一.毕业证【微bwp0011】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【微bwp0011】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
The Rise and Fall of Ponzi Schemes in America.pptx
Ponzi schemes, a notorious form of financial fraud, have plagued America’s investment landscape for decades. Named after Charles Ponzi, who orchestrated one of the most infamous schemes in the early 20th century, these fraudulent operations promise high returns with little or no risk, only to collapse and leave investors with significant losses. This article explores the nature of Ponzi schemes, notable cases in American history, their impact on victims, and measures to prevent falling prey to such scams.
Understanding Ponzi Schemes
A Ponzi scheme is an investment scam where returns are paid to earlier investors using the capital from newer investors, rather than from legitimate profit earned. The scheme relies on a constant influx of new investments to continue paying the promised returns. Eventually, when the flow of new money slows down or stops, the scheme collapses, leaving the majority of investors with substantial financial losses.
Historical Context: Charles Ponzi and His Legacy
Charles Ponzi is the namesake of this deceptive practice. In the 1920s, Ponzi promised investors in Boston a 50% return within 45 days or 100% return in 90 days through arbitrage of international reply coupons. Initially, he paid returns as promised, not from profits, but from the investments of new participants. When his scheme unraveled, it resulted in losses exceeding $20 million (equivalent to about $270 million today).
Notable American Ponzi Schemes
1. Bernie Madoff: Perhaps the most notorious Ponzi scheme in recent history, Bernie Madoff’s fraud involved $65 billion. Madoff, a well-respected figure in the financial industry, promised steady, high returns through a secretive investment strategy. His scheme lasted for decades before collapsing in 2008, devastating thousands of investors, including individuals, charities, and institutional clients.
2. Allen Stanford: Through his company, Stanford Financial Group, Allen Stanford orchestrated a $7 billion Ponzi scheme, luring investors with fraudulent certificates of deposit issued by his offshore bank. Stanford promised high returns and lavish lifestyle benefits to his investors, which ultimately led to a 110-year prison sentence for the financier in 2012.
3. Tom Petters: In a scheme that lasted more than a decade, Tom Petters ran a $3.65 billion Ponzi scheme, using his company, Petters Group Worldwide. He claimed to buy and sell consumer electronics, but in reality, he used new investments to pay off old debts and fund his extravagant lifestyle. Petters was convicted in 2009 and sentenced to 50 years in prison.
4. Eric Dalius and Saivian: Eric Dalius, a prominent figure behind Saivian, a cashback program promising high returns, is under scrutiny for allegedly orchestrating a Ponzi scheme. Saivian enticed investors with promises of up to 20% cash back on everyday purchases. However, investigations suggest that the returns were paid using new investments rather than legitimate profits. The collapse of Saivian l
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
原版定制【微信:bwp0011】《(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信bwp0011】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
Discover the Future of Dogecoin with Our Comprehensive Guidance
Learn in-depth about Dogecoin's trajectory and stay informed with 36crypto's essential and up-to-date information about the crypto space.
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https://36crypto.com/the-future-of-dogecoin-how-high-can-this-cryptocurrency-reach/
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
The Impact of the 2024 Indian
Election Beyond Borders
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02. Market Update
03. Inspiration investment story
Discovering Delhi - India's Cultural Capital.pptx
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2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
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我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
TechnoXander Confirmation of Payee Product Pack 1.pdf
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In essence, Confirmation of Payee plays a pivotal role in digital banking, guaranteeing the flawless execution of banking transactions. It stands as a guardian against fraud and misallocation, demonstrating the commitment of financial institutions to safeguard their clients’ assets. The next time you engage in a banking transaction, remember the invaluable role of CoP in ensuring the security of your financial interests.
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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- 2. CASH FLOWS ANALYSIS MUHAMMAD IRFAN Assistant Professor, Sarhad University, Peshawar.
- 3. THREE IMPORTANT FINANCIAL STATEMENTS 1. The Balance Sheet: • Provides a snapshot view of a company’s assets and liabilities • The Balance Sheet is as of a particular date.0 2. The Income Statement • Provides a summary of a firm’s revenues and expenses • The Income Statement is over a specific accounting period, usually a quarter or a year 3. The Cash Flow Statement • Is an analysis of the sources and uses of cash by the firm over an accounting period • Summarizes operating, investing, and financing cash flows
- 4. CASH FLOW STATEMENT Cash flow A summary of a firm’s payments during a period of time This statement reports cash inflows and outflows based on the firm’s . Investment Cash Flow Financing Cash Flow Operating Cash Flows
- 5. CASH FLOW STATEMENT Investment Cash Flow Includes any purchases or sales of fixed assets and investments Financing Cash Flow Includes funds raised by issuing securities, or expended by repurchasing outstanding securities. Operating Cash Flows Shows impact of transactions
- 6. CASH FLOW FROM INVESTING ACTIVITIES Cash Inflows From sale of fixed assets Property Plant Equipment. From sale of debt or equity securities Cash Outflows To acquire fixed assets Property Plant Equipment. To purchase debt or equity securities
- 7. CASH FLOW FROM FINANCING ACTIVITIES Cash Inflows From borrowing From the sale of the firm’s own equity securities Cash Outflows To repay amounts borrowed To repurchase the firm’s own equity securities To pay shareholders dividends
- 8. CASH FLOW FROM OPERATING ACTIVITIES Total sales of goods and services collected during a period; Payments made to suppliers of goods and services used in production settled during a period; Payments to employees or other expenses made during a period.
- 9. Thank You…