Which of the following is not a required section of the Statement of Cash Flows:

a. Cash flow from operating activities.

b. Cash flow from the company's major customers.

c. Cash flow from investing activities.

d. Cash flow from financing activities.

b. Cash flow from the company's major customers.

Explanation:

Basically there are three types of activities:

1. Operating activities: It includes those transactions which affect the working capital, and it records transactions of cash receipts and cash payments.

2. Investing activities: It records those activities which include purchase and sale of the fixed assets

3. Financing activities: It records those activities which affect the long term liability and shareholder equity balance.