The cash balance account is presented on the statement of cash flows under the heading "operating activities".

Question

Quizplus · Accepted Answer

The cash balance is not presented under operating activities; it is the final balance shown at the end of the statement of cash flows, reflecting the net increase or decrease in cash and cash equivalents for the period. Operating activities section details cash flows from the primary revenue-producing activities of the entity.

The Cash Balance Account Is Presented on the Statement of Cash