Standard cash accounts are members of which FCCS CashFlow hierarchy?

• A. FCCS_CashFlow_Operating
• B. FCCS_CashFlow_Assets
• C. FCCS_CashFlow_Liabilities
• D. FCCS_CashFlow_Equity

Answer: (A)

In FCCS, the CashFlow dimension groups accounts by the part of the cash flow statement they affect. Standard cash accounts, such as cash and cash equivalents, reflect cash movements from normal business operations, so they belong in the operating activities hierarchy. That’s why standard cash accounts are members of FCCS_CashFlow_Operating. The other hierarchies correspond to different areas (balance sheet categories like assets, liabilities, or equity) that do not represent the operating cash flow sections, so they aren’t the correct home for these cash accounts.