ARRMC (AR Research & Methodology Consulting)Cash Flow Statement EssentialsOperating ActivitiesOperating activities make up the day-to-day business, like selling products, puchasing inventory, paying wages, and paying operating expenses. Perhaps the most important line of the cash flow statement is theNet Cash Flow from Operations.This section of the statement is associated with the Current Assets and Current Liabilities sections of the Balance Sheet, as well as the Revenue and Expenses section of the Income Statement.Investing ActivitiesInvesting activities include buying and selling assets like property and equipment, lending money to others and collecting the principal, and buying/selling investment securities.This section of the statement is associated with the Long-Term Assets section of the balance sheet.Financing ActivitiesFinancing activities include borrowing from creditors and repaying loans, issuing and repurchasing stock, and collecting money from owners/invenstors, and payment of cash dividends.This section of the statement is associated with the Long-Term Liabilities and Owners'/Stockholders' Equity from the Balance Sheet.