Operating Activity: Operating activity is the first part of the cash flow statement. The main focuses of the operating activity on the
Financial Activity: Financial activity is the part of the cash flow statement. Financial activity involves the long term liability, borrowing and
Investing Activity: investing activity is the third part of the cash flow statement which gives the information related to the acquisition and disposal of the long term assets of the company such as land and building, investment and plant.
To Identify: Interest on borrowing is reported in the financial activities.
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FIN + MANAGERIAL ACCT 9E CH 1-12
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