Which one is the recommended method for presenting cash flows from operating activities a.Direct Method or b.Indirect.

More Appropriate:  Use of Indirect Method.

It is depend on the users so let us say management and finance i prefer direct cash flow for shareholders and investor indirect

Direct METHOD

Preferably a lot of the authors of the statement of cash flows using the indirect method in the presentation of cash flows from operating activities because the preparation method is much easier and less expensive than the direct method as well as it shows the effects of monetary changes on net income (as amended accounts of non-cash) more clearly than provided by the direct method.

Correct the answer b.Indirect

indirect method 

Cash Flows Method:

All most all the organizations are using indirect method of cash flow due to its convenience and easy to preparation methods. 

Indirect method is preferred