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wa1fr09h_ch03.01m Which of the following is not a benefit of the statement of cash...

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Accounting

wa1fr09h_ch03.01m
Which of the following is not a benefit of the statement of cash flows?
a. It highlights accruals as the difference between net income and operating cash flows.
b. It reconciles the change in cash from the balance sheet.
c. It focuses on cash flows, which are difficult for managers to manipulate.
d. It is logically organized into three intuitive sections: operating, investing and financing.
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