161.Explain the value of separating cash flows into operating activities, investing activities, and financing activities to financial statement users in analyzing cash flows and the company's...

161.Explain the value of separating cash flows into operating activities, investing activities, and financing activities to financial statement users in analyzing cash flows and the company's financial performance and condition.

162.Define the cash flow on total assets ratio and explain how it is used to evaluate cash flows and to assess company performance.

163.What are the five usual steps involved in the preparation of the statement of cash flows?

164.Explain how the cash flows from operating activities section of the statement of cash flows is prepared using the indirect method.

165.Explain how cash flows from investing and financing activities are determined.