Cash flows from operating activities include all of the following except:
A)Collections from customers for sales of goods.
B)Interest and dividends received.
C)Payments of interest.
D)Payments of dividends.

Question

Quizplus · Accepted Answer

Payments of dividends are considered financing activities, not operating activities. Operating activities involve the primary revenue-generating activities of the entity.

Cash Flows from Operating Activities Include All of the Following