Answer:
Are two allowable methods to present operating activities in the statement of cash flows.
Explanation:
As we know that the cash flow statement is a statement that shows the cash inflows and cash outflow of the organization
For this statements, there are two methods to determine
The one is direct method
And, the other one is indirect method
Both are acceptable only the calculation made in operating activities is change and for rest two activities i.e. investing and financing would be the same under these two methods
Therefore the first option is correct
