Which of the Following Is True of a Statement of Cash

Multiple Choice

Which of the following is true of a Statement of Cash Flows for a private sector, not-for-profit organization?

A) Four categories are used: Operating, Capital Related Financing, Non-capital Related Financing and Investing
B) Either the direct or indirect method is acceptable
C) Cash flows must be presented separately for Unrestricted, Temporarily Restricted and Permanently Restricted categories
D) None of the above; all are true