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For each of the following items, indicate (by placing an X) whether the item would be found on the statement of cash flows in column 1, the direct approach for determining the cash flows from operating activities, column 2, the indirect approach for determining the cash flows from operating activities, column 3, cash flows from investing activities, column 4, cash flows from financing activities. If you identify that an item affects the cash flows from operation, indirect method, also indicate whether it will be increasing (+) or decreasing (-) the cash flows.
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Human Resources
The division within a company that focuses on the recruitment, management, and direction of people who work in the organization.
Service
The action of helping or doing work for someone, often referring to activities provided by companies to fulfill customer needs aside from tangible products.
Operations
Encompasses all the activities and processes involved in running a business effectively, focusing on producing goods and providing services efficiently.
Outbound Logistics
The process involved in moving goods from a company to the end user, including warehousing, order fulfillment, and transportation.
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