Cashflow statement

CA STUDENT (Job) (73 Points)

05 April 2014  

Hi Can any one explain me for the following

In Cashflow statement ,in many documents,books, authors, we find that,the order is 1. Operating Activities 2. Investing Activities  3. Financing Activities.

My Query is that  the above order is Mandatory? if so is there any proper explanation for that?

Suppose, cannot i write 1. Opearating 2. Financing 3. Investing ? Our objective at the end we have to arrive Cash and Cash Equivalents at the end of the year, and this value should match with Balance sheet Assets side the given date item and line item value i.e. cash and cash equivalents value. as we know the purpose and concept but the order gives any good and use ful meaning as we have to follow like this only?

It would be great if any one make me clear for my Query