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DELLA TECSON

OLCA222N025

ACTIVITY 2

ESSAY: 
Direction: Explain the following statements/question in not less than 5 sentences.  DO NOT USE
THE COPY-PASTE METHOD.

1. The statement of cash flows present cash flows according to the following
classifications. Explain each classification.

A. Operating activities

 it is activities that are closely tied to the company's primary revenue-generating


processes, such as cash from consumers and cash given to suppliers
B. Investing activities

 It is a cash transaction pertaining to the purchase or sale of non-current assets.


C. Financing activities

 Cash transaction involving a change in borrowings and equity

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