Ünite 8: Statement of Cash Flows — Veri Tablosu

Classification of Cash Flow Activities

Activity Type	Primary Focus	Common Cash Inflows	Common Cash Outflows
Operating Activities	Core business operations that generate revenue and incur expenses.	Cash received from customers, interest, and dividend income.	Payments to suppliers, employees, for operating expenses, interest, and taxes.
Investing Activities	Transactions that increase or decrease long-term assets.	Cash proceeds from selling property, plant, equipment, and long-term investments.	Cash paid to purchase property, plant, equipment, and make loans.
Financing Activities	Transactions related to long-term liabilities and shareholders' equity.	Cash received from issuing shares, borrowing money, and issuing bonds.	Cash paid for dividends, repurchasing treasury shares, and repaying debt principal.