Question 1 Introduction
The 'financing activities' section of a cash flow statement includes dividends paid.
A cash flow statement gives an overview of materials flowing in and out of a company.
There are no links between the cash flow statement and the other financial statements.
In a cash flow statement depreciation is deducted from profit because it is a non-cash expense.
In a cash flow statement an increase in inventories has a negative effect on cash flow.
The 'financing activities' section of a cash flow statement includes dividends paid.