About this document
Overview of Cash Flow Statement Categories by Charlote Marcellano is a document available to read on EtoBox.
The Statement of Cash Flows classifies cash receipts and payments into three categories: operating, investing, and financing activities. Operating activities involve the principal revenue-generating and expense-paying transactions of the business. Investing activities consist of acquiring or disposing of long-term assets. Financing activities include transactions involving changes in ownership equity and borrowing funds.
- Author
- Charlote Marcellano
- Language
- EN