Cash flow from the operating activities Particulars Main Item Related ...

Particulars Cash received from sales

Main Item Sales

Cash flow from the operating activities Related RULE 1 item Accounts receivable

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Cash paid for inventory

COGS/ ??? Purchase ??

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When account receivable increase Less cash is received So deduct from sales ?? ??

RULE 2 -

When account receivable decrease More cash is received. So, add in sales ?? ??