easy · Financial Accounting statement-of-cash-flows

Which of the following describes the correct articulation between the Income Statement and the Statement of Cash Flows (Indirect Method)?

  1. Dividend payments are added back to Net Income to arrive at Operating Cash Flow.
  2. Net Income is the starting point for Cash Flow from Operations, and non-cash expenses like Depreciation are added back.
  3. Net Income is the starting point for Cash Flow from Financing.
  4. Depreciation is subtracted from Net Income to find Cash Flow from Operations.

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