Respuesta :
Answer:
cash flows from operating activities
Explanation:
The cash flow statement includes three types of activities which are explained below:
1. Operating activities: It consists of those transactions which affect the working capital. It means that , if there is an increase in current assets and a decrease in current liabilities the same is to be deducted whereas if there is decrease in current assets and an increase in current liabilities it would be deducted.
These changes in working capital would be adjusted accordingly. And,the depreciation expense is also added to the net income plus the loss on sale of assets is added and the gain on sale of assets is deducted
2. Investing activities: It consists of those activities which include purchase and sale of the long term assets. The purchase of assets is an outflow of cash whereas sale of assets is an inflow of cash
3. Financing activities: It records those activities which affect the long term liability and shareholder equity. The issue of shares is an inflow of cash whereas redemption and dividend is an outflow of cash as it reduce the overall balance
