Question:Which of the following is incorrect about the statement of cash flows? 

A It is a fourth basic financial statement. 
B It provides information about cash receipts and cash payments of an entity during a period. 
C It reconciles the ending cash account balance to the balance per the bank statement. 
D It provides information about the operating, investing and financing activities of the business. 

+ Answer
C 

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Md. Saydul Alam

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