It can be defined in different ways. Some feel that the appropriate definition is ’income from sales or return from any economic activity or expenses for origin’. It is any type of income or expense that affects cash accounts. It should be noted that the cash flow does not include much of the income, such as forward sales or financial receivables of customers, and has not yet been received. It must be cash or finance that can be placed in the bank or cash in its origin. A financial statement showing the inflow or outflow of cash is evidence of a cash flow movement of the asset. It should be noted that profits, due payments and other credit items are not included Bejaia, Algeria
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