Question

The statement of cash flows is:
A. The only financial statement that reports the cash balance of a company.
B. A financial statement that presents information about changes in equity during a period.
C. A financial statement that reports the cash inflows and outflows for an accounting period and that classifies those cash flows as operating activities, investing activities, or financing activities.
D. A financial statement that lists the types and amounts of assets, liabilities, and equity of a business on a specific date.
E. A financial statement that lists the types and amounts of the revenues and expenses of a business for an accounting period.

Answer

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