Where do intercompany sales of inventory appear on a consolidated statement of cash flows? (Points : 2)
They do not appear on the consolidated statement of cash flows
Supplemental schedule of non-cash investing and financing activities
Cash flows from operating activities
Cash flows from investing activities
Cash flows from financing activities

Intercompany transactions are eliminated in the preparation of the consolidated income statement and statement of financial position. It is figures from these statements that are used in preparing the consolidated cash flow (assuming the indirect method is being used).

Therefore, intercompany sales do not appear anywhere on the consolidated cash flow statement.