Answer:
A statement of Cash flows classifies the cash receipts and the cash payments in the following three categories
1. Cash flow from Operating Activities- These are the primary activities that the business undertakes to generate revenue and to earn profit.
2. Cash flow from Investing activities- Investing activities relate to acquisition and/or sale of long term capital assets and investments.
3. Cash flow from Financing activities- Financing activities relate to increase and/or decrease in company's long term debt or equity and their related payments like dividend and interest.
Examples of Cash flow
[Note- I have taken 2 organizations- Uber and Capital First. Capital First is in the business of providing loans to customers, so giving and receiving loans from customers will NOT be Financing activity]