HFMA CSAF LATEST FINAL TEST REVIEW QUESTIONS & ANSWERS

HFMA CSAF LATEST FINAL TEST REVIEW QUESTIONS & ANSWERS

1. Which section of the financial statement provides information
about a company's cash flows from operating, investing, and
financing activities?
 - A) Balance Sheet
 - B) Income Statement
 - C) Cash Flow Statement
 - D) Statement of Changes in Equity
 Answer: C) Cash Flow Statement
 Rationale: The Cash Flow Statement specifically records cash
flows divided into operating, investing, and financing activities.
2. What is the primary purpose of the Notes to Financial
Statements?
 - A) To present the financial position of a company
 - B) To explain and supplement the figures in the main financial
statements
 - C) To verify the accuracy of financial figures
 - D) To make financial projections
 Answer: B) To explain and supplement the figures in the main
financial statements
 Rationale: The Notes provide additional detailed information to
help interpret the financial data in the main reports.

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