What are the three activities included in a Cash Flow Statement?

The correct answer encompasses the three main categories of activities that generate cash flow for a business, which are operating, investing, and financing activities.

Operating activities refer to the cash inflows and outflows directly tied to the core business operations, such as sales revenue and expenditures. Investing activities involve transactions related to the acquisition and disposal of long-term assets, like property and equipment, as well as investments in other entities. Financing activities cover cash movements between an organization and its owners or creditors, including issuing shares, borrowing, or repaying debt.

These three categories collectively provide a comprehensive overview of how cash is generated and used within a company over a specific period, which is essential for assessing its financial health and liquidity. Understanding these activities is crucial for analyzing the overall cash position of an organization, and this framework helps stakeholders make informed financial decisions.

The other options listed focus on different aspects of accounting and financial reporting, but they do not specifically detail the activities included in a Cash Flow Statement, making them less relevant in this context.