Which of the following are not disclosed in a statement of cash flows?

Cash outflows from operating activities

The cash on hand at the beginning of the reporting period

The amount of depreciation for a reporting period

The payment of a long-term debt

Outline the format of a statement of cash flows, identifying each of the activity classifications.

ABC Company had a positive net cash flow for the year, but its income statement reported a loss for the period. Explain.

Outline some cash-flow warning signals.

Fill in the blanks in the following statement by choosing the words that best complete the statement.

Changes in non-current liabilities and equity would usually be classified as cash flows from ............... (operating, financing or investing) activities, and changes in non-current assets would usually be classified as cash flows from ............... (operating, financing or investing) activities.