Question

list any one transaction which does not appear in cash flow statement.state the reason

Answer 1

Answer:

is this plus one or plus two question

Explanation:

which board cbse state or icse

Answer 2

The cash flow statement contains only cash and cash equivalent inflows and outflows.

• The cash flow statement excludes the transactions that have no direct impact on the cash receipts and payments.
• Transactions of a non cash expense account such as Depriciation are not included in the cash flow statement.
• They are not included as they use up the inventory and decrease the book value of assets.