Generally, the first category shown on the statement of cash flows is cash flows provided (used) by
A)operating activities.
B)investing activities.
C)financing activities.
D)significant noncash activities.

Question

Quizplus · Accepted Answer

Operating activities are typically the first category shown on the statement of cash flows because they relate to the primary revenue-producing activities of the entity, such as receipts from sales of goods and services and payments to suppliers and employees.

Generally, the First Category Shown on the Statement of Cash