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On the statement of cash flows, which of the following cash flow elements should be presented immediately after the net cash flow from financing activities? a. Change in cash b. Cash flows from investing activities c. Beginning cash balance d. Ending cash balance

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Nyctalus

Answer: Option C

Explanation: Cash flow statement can be defined as a financial statement used by organisation to evaluate the sources and uses of cash during the previous period.

It is shown as follows :-

Cash flow from operating activities = XXX

Cash flow from investing activities = XXX

Cash flow from financing activities = XXX

Net increase/ decrease in cash        = XXX

Add: opening cash                            = XXX

closing cash balance                        = XXX

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