Final answer:
Operating accounts are included in the adjustment of net income to cash flow from operating activities, while cash, investing, and financing activities are not included.
Step-by-step explanation:
Operating accounts are included in the adjustment of net income to cash flow from operating activities. Any current assets that are used in the day-to-day operations of the business are considered operating accounts. Examples of operating current assets may include accounts receivable, inventory, and prepaid expenses. Current liabilities that are part of the operating activities include accounts payable, wages payable, and taxes payable.
On the other hand, cash, investing, and financing activities are not included in the adjustment of net income to cash flow from operating activities. Cash activities refer to cash inflows and outflows unrelated to the company's normal operations, such as borrowing or repaying loans. Investing activities involve the purchase or sale of long-term assets such as property, plant, and equipment. Financing activities include activities related to the company's capital structure, such as issuing or repurchasing stock or paying dividends.