The order of presentation of activities on the statement of cash flows is

Question

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The order of presentation of activities on the statement of cash flows is operating, investing, and financing. This order reflects the typical flow of cash through a business, starting with operating activities (cash inflows and outflows related to the company's main business operations), followed by investing activities (cash inflows and outflows related to the company's investments in long-term assets or securities), and concluding with financing activities (cash inflows and outflows related to the company's borrowing, issuance of stock, or dividend payments).

The Order of Presentation of Activities on the Statement of Cash