Accounting Dictionary

Operating Activities

Operating activities are the first set of financial transactions listed on the Statement of Cash Flows.

here are three categories of transactions on the statement of cash flows; operating, investing, and financing. Operating activities have to do with cash going in and out of the company during normal business transactions.

Sign Up to Learn More!

Join our mailing list today to get notified of new discount offers, course updates, Roger CPA Review news, and more!

Scroll to Top