Q4: Describe each of these three categories of cash flows in a Statement of Cash Flows.
These three categories are defined as:
“Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.
Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.”
AASB107 para 6
Also, see Martin’s videos Describe Three Categories of Cash Flows in a Statement of Cash Flows.