Final answer:
Operating current assets and liabilities, cash current assets and liabilities, investing current assets and liabilities, and financing current assets and liabilities are all included in different activities in the cash flow statement.
Step-by-step explanation:
Operating accounts are included in the adjustment of net income to cash flow from operating activities. Examples of operating current assets include accounts receivable, inventory, and prepaid expenses. Examples of operating current liabilities include accounts payable, wages payable, and income taxes payable.
Cash activities relate to the acquisition or disposal of long-term assets and investments. Examples of cash current assets include cash and cash equivalents, short-term investments, and marketable securities. Examples of cash current liabilities include short-term loans and lines of credit.
Investing activities involve the purchase or sale of long-term assets and investments. Examples of investing current assets include property, plant, and equipment, and investments in other businesses. Examples of investing current liabilities include long-term debt.
Financing activities involve raising capital or repaying investors. Examples of financing current assets include notes receivable from customers, dividends receivable from investments, and interest receivable from loans. Examples of financing current liabilities include notes payable to vendors, dividends payable to stockholders, and interest payable on loans.