Operating vs Investing vs Financing Activities

Accounts Receivable

Operating

Inventory

Operating

Prepaid Expenses

Operating

Supplies

Operating

Interest Receivable

Operating

Income Tax Receivable

Operating

Accounts Payable

Operating

Salaries Payable

Operating

Wages Payable

Operating

Interest Payable

Operating

Income Tax Payable

Operating

Unearned Revenue

Operating

Utilities Payable

Operating

Accrued Liabilities

Operating

Depreciation Expense

Operating

Amortization Expense

Operating

Loss on Sale of Asset

Operating

Gain on Sale of Asset

Operating

Sales Revenue

Operating

Service Revenue

Operating

Cost of Goods Sold

Operating

Operating Expenses

Operating

Rent Expense

Operating

Utilities Expense

Operating

Interest Expense

Operating

Income Tax Expense

Operating

Bad Debt Expense

Operating

Land

Investing

Buildings

Investing

Equipment

Investing

Vehicles

Investing

Machinery

Investing

Accumulated Depreciation

Investing (indirect)

Long-term Notes Receivable

Investing

Purchases of Stock in Other Companies

Investing

Purchases of Bonds in Other Companies

Investing

Sale of Long-term Investments

Investing

Patents

Investing

Copyrights

Investing

Trademarks

Investing

Software

Investing

Franchise Rights

Investing

Common Stock

Financing

Preferred Stock

Financing

Additional Paid-In Capital

Financing

Treasury Stock

Financing

Dividends Declared

Financing

Dividends Payable

Financing

Retained Earnings

Financing (indirect)

Bonds Payable

Financing

Long-term Notes Payable

Financing

Mortgage Payable

Financing

Lease Liabilities

Financing