Interest paid is an operating activity if paid on short term borrowing or long term borrowing and not investing activity
Interest received on marketable securities is shown as an increase of cash from investing activities in cash flow statement.
Cash flow statement shows how much cash in and outflow from business due to operating, financing and investing activities.
Free cash flow equals operating cash flow plus investing cash flow.
following items are included in cash flow statement1 - cash flow from operating activities2 - cash flow from investing activities3 - cash flow from financing activities.
Cash flow statement is the statement which show the cash flow from operating, financing and investing activities.
Cash flows are classified with following three catagories:Cash flow from operating activitiescash flow from investing activitiescash flow from financing activities
Cash flow statement has these three sections which are :Cash flow from operating activitiescash flow from investing activitiescash flow from financing activities
Free cash flow is the sum of operating and investing cash flows, which are reported on the cash flow statement.
investing activities in cash flow statement
interest is shown in cash flow from operating activities as cash outflow if interest is paid.
Land purchased is shown under cash flow from investing activities in cash flow statement.
1 - cash flow from operating activities2 - cash flow from financing activities3 - cash flow from investing activities.