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The statement of cash flows classifies items as:

-operating and non operating.
-recurring and nonrecurring.
-current and concurrent.
-operating, investing, and financing.

User Inorganik
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Final answer:

The statement of cash flows classifies items as operating, investing, and financing.

Step-by-step explanation:

The statement of cash flows classifies items as operating, investing, and financing. These categories are used to analyze the cash inflows and outflows of a company. Operating activities refer to the day-to-day operations of the business, such as sales and expenses. Investing activities involve the acquisition and disposal of long-term assets, such as property and equipment. Financing activities relate to the company's financing sources, such as issuing debt or equity.

User Michael Peterson
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