Final answer:
In the budgeted statement of cash flows, the correct categorization for cash receipts and payments aside from operating and financing activities is investing activities, which deals with long-term assets.
Step-by-step explanation:
In the budgeted statement of cash flows, cash receipts and payments are organized into three main categories: operating, financing, and investing activities. Hence, the correct answer is A) investing. Operating activities involve the primary operations of the business, such as cash received from customers and cash paid for supplies and employee services. Investing activities include transactions involving the purchase or sale of long-term assets such as property, plant, and equipment.
Financing activities consist of transactions related to the borrowing or repayment of borrowed funds, and equity transactions such as the issuance or repurchase of the company's own shares. In the budgeted statement of cash flows, all cash receipts and payments are categorized into operating, financing, and investing activities. Investing activities involve the acquisition and disposal of long-term assets, such as property, plant, and equipment.