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:

Consumers

Individuals or groups who purchase goods and services for personal use.

Division of Labor

The allocation of different tasks, roles, or responsibilities to different individuals or groups, often based on specialization.

Specialization

The process of focusing on a specific area of expertise or work, leading to increased efficiency and expertise in that area.

Work Tasks

Specific duties or assignments that are part of an individual's job role, contributing to the overall objectives of the workplace.