Which of the Following Does Not Appear on the Statement

question 81

Multiple Choice

Which of the following does not appear on the statement of cash flows?

• A)earnings
• B)depreciation
• C)dividends paid
• D)inventory balance

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Definitions:

Trial Balance

A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to ensure that total debits equal total credits.

Journal Entry

A record in the books of accounts that represents each business transaction, detailing the accounts and amounts to be debited and credited.

Debit

An entry recorded on the left side of an accounting ledger that increases an asset or expense account, or decreases equity, liability, or revenue accounts.

Credit

An accounting entry that either increases a liability or equity account, or decreases an asset or expense account.