What are the three sections of the cash flow statement? - Universal CPA Review (2024)

The three sections are operating, inventing, and financing. The phrase “Oops I forget” is helpful to remember the three section. The “O” in oops represents operating, the “I” represents investing, and the “f” in forget represents financing.

The operating section of the statement of cash flows will represent the cash inflows and outflows from operating activities. Investing activities represent a company’s cash flows from the acquisition or sale of noncurrent assets. Financing activities will include cash flows from debt and equity activities.

What are the three sections of the cash flow statement? - Universal CPA Review (2)
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What are the three sections of the cash flow statement? - Universal CPA Review (2024)

FAQs

What are the three sections of the cash flow statement? - Universal CPA Review? ›

The three sections are operating, inventing, and financing. The phrase “Oops I forget” is helpful to remember the three section. The “O” in oops represents operating, the “I” represents investing, and the “f” in forget represents financing.

What are the 3 sections on a cash flow statement? ›

A company's cash flow is the figure that appears in the cash flow statement as net cash flow (different company statements may use a different term). The three main components of a cash flow statement are cash flow from operations, cash flow from investing, and cash flow from financing.

What are the three main categories on the statement of cash flows? ›

The three categories of cash flows are operating activities, investing activities, and financing activities.

What are the three 3 categories of statement cash flows differentiate? ›

The cash flow statement is broken down into three categories: operating activities, investment activities, and financing activities.

What are the three sections of the statement of cash flows quizlet? ›

The Statement of Cash Flows Reports cash inflows and outflows in three broad categories: 1) Operating Activities, 2) Investing Activities, and 3) Financing activities.

What are the three major sections on a statement of cash flows and what are the general rules that determine the transactions that should be included in each section? ›

A typical cash flow statement comprises three sections: cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities.

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