Which of the following is NOT an example of an operating activity in cash flow statement? a) Receipts from customersb) Payments to suppliersc) Proceeds from issuing sharesd) Payments to employees

Auditing: A Risk Based-Approach (MindTap Course List)
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Chapter10: Auditing Cash, Marketable Securities, And Complex Financial Instruments
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Which of the following is NOT an example of an operating activity in cash flow statement?

a) Receipts from customers
b) Payments to suppliers
c) Proceeds from issuing shares
d) Payments to employees 

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