On the statement of cash ﬂows, the change in current assets is listed in the section entitled:
A) Operating activity.
B) Merger activity.
C) Working activity.
D) Investment activity.
E) Financing activity.

Question

Quizplus · Accepted Answer

The change in current assets usually represents cash inflows or outflows from operating activities. Therefore, it is listed in the section entitled operating activity on the statement of cash flows.

On the Statement of Cash ﬂOws, the Change in Current