The Statement of Cash Flows includes three different types of cash flows:
Investing cash flows involve investments in other companies or investments in long-lived assets. They include:
Dividend received is the amount received by company from investing in other companies and shows in cash flows from investing activities.
Investing activities
following items are included in cash flow statement1 - cash flow from operating activities2 - cash flow from investing activities3 - cash flow from financing activities.
increase or decrease in investment is shown in cash flow from investing activities.
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Cash flows are classified with following three catagories:Cash flow from operating activitiescash flow from investing activitiescash flow from financing activities
Cash flow statement means the cash inflow and outflow from business due to operating, financing and investing activities.
Cash flow statement shows the cash flows from different activities and it is prepared to show how much cash inflow and outflow from operating, investing and financing activities.
a) Cash flows from Operations. It also provides information on cash flows from investing activities and finance activities.
Cash at the end of the year
Typical cash flows from investing activities included a purchase of asset or interest received from investing in other company or receipts from selling of assets etc.
1 - Cash flow from operating activities 2 - Cash flow from investing activities 3 - Cash flow from financing activities