please help explain

LO1- . . Understand what is shown on the Statement of Cash Flows and what it can be used for Identify the 3 classifications of activities (Operating, Investing and Financing-in that order!) o See illustration 12.1 for typical activities Correlate an item's positive or negative amount into its impact on cash Descript what a 'noncash activity' is and its treatment in the financial statement Understand how the Statement of Cash Flows reconciles to the cash on the Balance Sheet . . . LO1- . . Understand what is shown on the Statement of Cash Flows and what it can be used for Identify the 3 classifications of activities (Operating, Investing and Financing-in that order!) o See illustration 12.1 for typical activities Correlate an item's positive or negative amount into its impact on cash Descript what a 'noncash activity' is and its treatment in the financial statement Understand how the Statement of Cash Flows reconciles to the cash on the Balance Sheet