The cashflow statement is broken down into three categories: Operating activities, investment activities, and financing activities.
A cash flow statement is also called as the statement of cash flows. It is a financial statement that exhibits how modifications in the accounts of the balance sheet and income impact cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities.
Therefore, the cashflow statement is split up into three parts, i.e., operating activities, investment activities, and financing activities.
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