Preparation of the statement of cash flows does not involve:

A) Computing the net increase or decrease in cash.
B) Computing and reporting net cash provided or used by operations.
C) Computing the profit compared to the net increase or decrease in cash.
D) Computing and reporting net cash provided or used by financing activities.
E) Computing and reporting net cash provided or used by investing activities.

Statement of Cash Flows

A financial report that provides aggregate data regarding all cash inflows and outflows a company receives from its ongoing operations, investing, and financing activities.

Net Increase

The amount by which something grows or rises, subtracting decreases from increases over a period of time.

Financing Activities

Transactions and events that affect long-term liabilities and equity of an organization, such as issuing stock or obtaining a loan.