The net cash provided by operating activities on the statement of cash flows does not include any dividends paid to the company's own shareholders.

Question

Quizplus · Accepted Answer

The statement of cash flows only includes cash inflows and outflows related to operating activities, such as revenue, expenses, and changes in working capital. Dividends paid to shareholders are considered a financing activity and are included in the financing section of the statement of cash flows.

The Net Cash Provided by Operating Activities on the Statement