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The beginning and ending cash balances on the statement of cash flows tie directly to the Cash and Cash Equivalents accounts listed on the balance sheets at the beginning and end of the accounting period.
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Subject 2. Preparing the Cash Flow Statement
The beginning and ending cash balances on the statement of cash flows tie directly to the Cash and Cash Equivalents accounts listed on the balance sheets at the beginning and end of the accounting period. Net income differs from net operating cash flows for several reasons. One reason is non-cash expenses, such as depreciation and the amortization of intangible assets. These expenses, wh


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