Which of the following is NOT an operating cash flow?

Question

Quizplus · Accepted Answer

Cash sales (A) and payment of wages (B) are expenses related to the ordinary operations of a business and therefore are considered operating cash flows. Interest paid (D) can be considered an operating cash flow if it is related to a loan taken out to finance operating activities. However, dividends paid (C) are not considered operating cash flows because they are payments to shareholders and do not relate to the day-to-day operations of the business. Dividends are considered a financing cash flow.

Which of the Following Is NOT an Operating Cash Flow