Three Sections of the Statement of Cash Flows:

Operating Activities: The principal revenue-generating activities of an organization and other activities that are not investing or financing; any cash flows from current assets and current liabilities

Investing Activities: Any cash flows from the acquisition and disposal of long-term assets and other investments not included in cash equivalents

Financing Activities: Any cash flows that result in changes in the size and composition of the contributed equity capital or borrowings of the entity (i.e., bonds, stock, dividends)

Diagram of Statement of Cash Flows