A cash flow statement primarily consists of three main sections:
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Operating Activities: This section reports the cash generated or used by the core business operations, including cash receipts from sales and cash payments for operating expenses.
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Investing Activities: This section shows cash flows related to the acquisition and disposal of long-term assets, such as property and equipment, and investments.
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Financing Activities: This section details the cash flows related to funding the company’s operations, including cash raised from issuing stocks or bonds, and cash payments for dividends and repaying debt.
From the options provided, "Operating activities" is the correct part of a cash flow statement. The other options—paid-in capital, list of individual sales, and purchase order numbers—are not sections or components of a cash flow statement.