Accounting · Cash Flow Statement

Accounting — Cash Flow Statement

Sort operating, investing, and financing cash flows, and practise the adjustments used in the indirect method.

20 cardsIntroductory university / professional studyFoundational

A focused review

Topics covered

cash flow statementaccountingindirect methodfinancial statementscash flows

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Question 01What does a statement of cash flows report?

Answer

Cash and cash-equivalent inflows and outflows over a reporting period, grouped by activity.

Question 02What are the three main sections of a statement of cash flows?

Answer

Operating activities, investing activities, and financing activities.

Question 03What kinds of cash flows are generally classified as operating activities?

Answer

Cash effects of the entity's principal revenue-producing activities and other activities not classified as investing or financing.

Question 04What kinds of cash flows are generally classified as investing activities?

Answer

Cash flows from acquiring and disposing of long-term assets and certain investments.

Question 05What kinds of cash flows are generally classified as financing activities?

Answer

Cash flows that change contributed equity or borrowings, such as issuing shares or repaying debt.

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