Which of the Following Items Is Not Included in the Calculation

question 72

Multiple Choice

Which of the following items is not included in the calculation of cash flows provided by operating activities using the indirect method?

• A)An increase in accounts receivable
• B)An increase in salaries payable
• C)Receipt of cash dividends
• D)Repayment of a 2-year note payable

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Definitions:

Ineffective Teacher

An educator who fails to facilitate learning or improve the students' academic achievement.

Roommate

A person with whom one shares a living space, such as a room or apartment.

Self-Serving Bias

The common human tendency to attribute successes to personal attributes and failures to external circumstances.

Actor-Observer Bias

The inclination to ascribe personal actions to outside factors and other individuals' actions to their inherent traits.