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Assuming you have already accounted for the operating and investing activities, adjusting for the ______ is the last step in determining the accounting change in cash flow.

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Net flow is the last step in determining the accounting change in cash flow.

The cash flow statement can be divided into three parts—cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities. Altogether, all three parts describe about from where the company's cash is coming , how it is used, and the net change in cash that results from the firm's activities during a particular accounting period.

Net flow is a number that is described on a company's financial statements. It is measured by subtracting a company's total liabilities from its total cash. The net cash number is mostly used when analyzing a company's cash flows.

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