In the Statement of Cash Flows for an Proprietary Fund, the receipt of an operating grant would be included in cash flows from:

Question

Quizplus · Accepted Answer

The receipt of an operating grant would be categorized as a cash inflow from operating activities in the Statement of Cash Flows for an Proprietary Fund. Operating activities refer to the principal revenue-generating operations of the fund, and the receipt of a grant would likely relate to the ongoing operations of the fund.