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.
Lexical approach. The lexical approach is a method of teaching foreign languages described by Michael Lewis in the early 1990s. The basic concept on which this approach rests is the idea that an important part of learning a language consists of being able to understand and produce lexical phrases as chunks.