Which item would not be included in cash flows from operating activities?
A) Salaries paid
B) Cash proceeds from disposal of a non-current asset
C) Cash sales
D) Receipts from customers

Question

Quizplus · Accepted Answer

Cash proceeds from disposal of a non-current asset would be classified as a cash flow from investing activities, not operating activities. Salaries paid, cash sales, and receipts from customers would all be included in cash flows from operating activities.

Which Item Would Not Be Included in Cash Flows from Operating