Which of the Following Transactions Is Not Included in the Operating

question 4

Multiple Choice

Which of the following transactions is not included in the operating activities in the statement of cash flows?

• A) Sale of goods
• B) Sale of fixed assets
• C) Purchase of goods
• D) Salaries and social expenses

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Definitions:

Total Segment Expenses

The combined costs incurred by a specific segment of a business within a given period, including both direct and allocated expenses.

Consolidated Expenses

Expenses that arise from combining the financial statements of a parent company with its subsidiaries, presenting the financial performance as if they were a single entity.

Reportable Segment

A component of an enterprise for which separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources.

External Customers

Individuals or entities that purchase goods or services from a company but are not part of the company itself.