Questions: The four primary financial statements published to provide information to external users include which of the following? Statement of Cash Flows Statement of Stockholders' Equity Income Statement Balance Sheet

The four primary financial statements published to provide information to external users are:

1. Statement of Cash Flows: This statement provides information about the cash inflows and outflows of a company during a specific period. It helps users understand how a company generates and uses its cash.

2. Statement of Stockholders' Equity: This statement shows changes in the equity section of the balance sheet over a period. It includes information about stock issuance, dividends, and retained earnings.

3. Income Statement: Also known as the profit and loss statement, it provides information about a company's revenues, expenses, and profits or losses over a specific period.

4. Balance Sheet: This statement provides a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and stockholders' equity.

Explanation of incorrect options:

• Statement of Business Activities: This is not a standard financial statement. Business activities are typically detailed in the notes to the financial statements or within the management discussion and analysis section.

• Statement of Assets: This is not a standard financial statement. Assets are part of the balance sheet, which provides a comprehensive view of a company's financial position.

In summary, the four primary financial statements are the Statement of Cash Flows, Statement of Stockholders' Equity, Income Statement, and Balance Sheet.