Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

Exercise 41

The difference between the beginning and ending cash balances shown on the balance sheet
A) is added to net income to obtain total cash inflows.
B) serves as a control figure for the statement of cash flows.
C) is deducted from net income to obtain net cash inflows.
D) is the source of all investing and financing activities.
E) is both c and d.