1.         What is the definition of ‘cash'?
2.         What is the definition of ‘cash equivalent'?
3.         What is meant by the ‘direct method' of calculating operating cash flow?
4.         What   is   meant   by   the   ‘indirect   method'   of   calculating   operating cash  flow?
5.         Why is depreciation ‘added back' to operating profit in the indirect method of calculating operating cash flow?