Cash flow Analysis - T. Kelly

   1. Operating Activities   2. Investing Activities   3. Financing Activities  

Total sales of goods and services collected during a period

Payments made to suppliers of goods and services used in production settled during a period

Payments to employees or other expenses made during a period

payments made to purchase long-term assets, as well as cash received from the sale of long-term assets.

Examples of investing activities are the purchase or sale of a fixed asset or property, plant, and equipment and...

the purchase or sale of a security issued by another entity.

Financing activities consist of activities that will alter the equity or borrowings of a company.

Examples of financing activities include the sale of a company's shares or the repurchase of its shares.