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To compare statement of cash flows reporting under the

Question - Comparing the Direct and Indirect Methods

To compare statement of cash flows reporting under the direct and indirect methods, enter check marks to indicate which items are used with each method.

	STATEMENT OF CASH FLOW METHODS
Cash Flows (and Related Changes)	Direct	Indirect
1. Accounts Payable increase or decrease
2. Payments to employees
3. Cash collections from customers
4. Accounts Receivable increase or decrease
5. Payments to suppliers
6. Inventory increase or decrease
7. Wages payable, increase, or decrease
8. Depreciation expense
9. Net income
10. Cash flows for operating activities
11. Cash flows from investing activities
12. Cash flows from financing activities
13. Net increase or decrease in cash during the period

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