Which one of the following items is not generally used in preparing a statement of cash flows?

Question

Quizplus · Accepted Answer

An adjusted trial balance is used in preparing the income statement, balance sheet, and statement of retained earnings. Comparative balance sheets and additional information are used in preparing the statement of cash flows. The current income statement may provide information relevant to preparing the statement of cash flows, but it is not a required item.

Which One of the Following Items Is Not Generally Used