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Which of the following is an accurate statement regarding a statement of cash flows? a....

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Accounting

Which of the following is an accurate statement regarding a statement of cash flows?

a. All material operating, investing, and financing activities are included.

b. Only cash items that affect the income statement are included.

c. Immaterial financing activities that affect cash do not need to be included.

d. Only material cash items that affect the income statement are included.

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