The primary purpose of the statement of cash flows is to report

A) a company's investing transactions.
B) a company's financing transactions.
C) information about cash receipts and cash payments of a company.
D) the net increase or decrease in cash.

Statement of Cash Flows

a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities.

Investing Transactions

Financial activities related to the acquisition or sale of long-term assets and other investments.

Financing Transactions

Deals and agreements related to raising capital through the borrowing of funds or the issuance of stock in a company.