Question : The cash flow statement begins with :
Option 1: Cash Flow from Operating Activities
Option 2: Cash Flow from Financing Activities
Option 3: Cash Flow from Investing Activities
Option 4: None of the above
Correct Answer: Cash Flow from Operating Activities
Solution : Cash Flow from Operating Activities appears first on the cash flow statement. It begins with net income or loss and then makes adjustments to or deducts from it to arrive at a total cash flow figure.
Hence the correct answer is option 1.