The last adjustment to net income includes the gains and losses from investing and financing activities. This reconciliation clearly shows the adjustments from the income statement that result in cash flows from operating activities for the accounting period. This method is easier to use and is widely used in practice.
Cognitive Approach. Cognition refers to mental activity including thinking, remembering, learning and using language. When we apply a cognitive approach to learning and teaching, we focus on theunderstaning of information and concepts. If we are able to understand theconnections between concepts, break down information and rebuild with logicalconnections, then our rention of material and understanding will increase.
Cognitive psychology. Cognitive Psychology is the school of psychology that examines internal mental processes such as problem solving, memory, and language. It had its foundations in the Gestalt psychology of Max Wertheimer, Wolfgang KÃ¶hler, and Kurt Koffka, and in the work of Jean Piaget, who studied intellectual development in children.