Which of the following sections of the statement of cash flows include activities that create revenue and expenses of the business? a. the investing activities section b. the operating activities section c. the financing activities section d. the non-cash investing and financing section

The operating activities section

Explanation: The cash flow statement is divided into three parts - operating, investing and financing. In the operating activities section the transactions involving inflow and outflow of cash, that is directly related to the core business operations of the organisation, is recorded.

This section records activities that generates revenue from main business activities and expenditures that are done for operating the revenue generating activities.