Three Types of Cash Flow Activities

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Offline fahmidaemran

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Three Types of Cash Flow Activities
« on: December 08, 2018, 12:03:12 PM »
Three Types of Cash Flow Activities
Operating activities include cash activities related to net income. For example, cash generated from the sale of goods (revenue) and cash paid for merchandise (expense) are operating activities because revenues and expenses are included in net income.
Investing activities include cash activities related to noncurrent assets. Noncurrent assets include (1) long-term investments; (2) property, plant, and equipment; and (3) the principal amount of loans made to other entities. For example, cash generated from the sale of land and cash paid for an investment in another company are included in this category. (Note that interest received from loans is included in operating activities.)
Financing activities include cash activities related to noncurrent liabilities and owners’ equity. Noncurrent liabilities and owners’ equity items include (1) the principal amount of long-term debt, (2) stock sales and repurchases, and (3) dividend payments. (Note that interest paid on long-term debt is included in operating activities.)

Source: https://saylordotorg.github.io/text_managerial-accounting/s16-02-three-types-of-cash-flow-activ.html
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Fahmida Emran
Lecturer,
Department of Business Administration
Faculty of Business & Economics
Daffodil International University

Offline rayhanul.bba

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Re: Three Types of Cash Flow Activities
« Reply #1 on: March 23, 2019, 10:52:54 PM »
Its important for accounting.
Md. Rayhanul Islam
Senior Lecturer
Department of Real Estate
Facuty of Business & Entrepreneurship
Daffodil International University

Offline hassan

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Re: Three Types of Cash Flow Activities
« Reply #2 on: March 29, 2019, 01:49:23 AM »
informative sharing
Md. Arif Hassan
Assistant Professor
Department of Business Administration
Faculty of Business and Economics
Daffodil International University