Comparing accounting net income and operating cash fl ow

In comparing accounting net income and operating cash fl ow, name two items you typically find in net income that are not in operating cash flow. Explain what each is and why it is excluded in operating cash flow.5. Under standard accounting rules, it is possible for a company’s liabilities to exceed its assets. When this occurs, the owners’ equity is negative. Can this happen with market values? Why or why not?