The accounting statement of cash flows consists of the cash flows from:
A)operations,investing activities,and financing activities.
B)operations,investing activities,and divesting activities.
C)internal activities,external activities,and financing activities.
D)balance sheet accounts only.
E)income statement accounts only.

Question

Quizplus · Accepted Answer

The accounting statement of cash flows includes the cash flows from three main categories: operations (including receipts and payments from the company's primary business activities), investing activities (including purchases and sales of assets such as property, plant, and equipment), and financing activities (including the issuance and repayment of debt, as well as the issuance and repurchase of shares). The statement does not include balance sheet accounts only or income statement accounts only.

The Accounting Statement of Cash Flows Consists of the Cash