Cash Flow Classification
Categorize business cash movements as operating, investing, financing or noncash transactions.
Accounting puzzle
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Instructions, device progress and accessibility
Choose Easy, Normal or Hard and Practice or UTC Daily mode. Complete each accounting problem, then Check answer. Hints and Undo mark the round assisted; results and progress remain on this device. No live financial data is used.
Local progress is checked when play begins.
How to play Cash Flow Classification
Categorize business cash movements as operating, investing, financing or noncash transactions. Every exercise uses fictional amounts and checks your answers against accounting rules. Start with Easy and progress to Hard. Daily challenges provide repeatable puzzles for the same UTC date.
Worked accounting example
Cash collected from customers is normally an operating inflow; purchasing equipment with cash is an investing outflow; taking out a loan is a financing inflow.
Rules and common mistakes
These exercises use straightforward examples for a typical nonfinancial business. Some interest/dividend classifications depend on the accounting framework and are omitted.
Do not confuse cash transactions with revenue recognition, and always check whether an amount belongs on the debit or credit side.
Frequently asked questions
What are the main cash flow categories?
Operating, investing and financing. Important noncash transactions are generally separately disclosed.
Is depreciation a cash outflow?
No. Depreciation is a noncash expense, even though it reduces accounting profit.