The method by which cash flows are presented on a statement of cash flows as operating cash receipts and payments is the

Question

Quizplus · Accepted Answer

The direct method of presenting cash flows on a statement of cash flows involves listing actual cash receipts and payments from operating activities. This method provides a more detailed and transparent view of an organization's operating cash flows compared to the indirect method which starts with net income and adjusts for non-cash transactions. Therefore, the best choice is B.

The Method by Which Cash Flows Are Presented on a Statement