Cash Flow Categories

Vocabulary flashcards defining the three primary classifications of cash flow activities according to the lecture notes.

Operating Activities

The main revenue generating activities of a company, together with the finance charges and tax.

Investing Activities

The acquisition and disposal of non-current assets and other investing activities including interest received and dividends received.

Financing Activities

Activities including cash proceeds from issue of shares and debentures and cash payments for redemption of shares, debentures, repayment of amount borrowed and dividends paid.