Statement of Cash Flow

Question 1

Cash Inflows

Answer 1

+ Revenues, Increase liabilities, Increase OE, Decrease Other Assets

Question 2

Cash Outflows

Answer 2

• Expense, Decrease liabilities, Decrease OE, Increase Other Assets

Question 3

Operating Activities

Answer 3

Principal Revenue-producing activities

Question 4

Investing Activities

Answer 4

Acquisition and Disposal of Long-term Assets

Question 5

Financing Activities

Answer 5

Activities that changes the size or composition of equity and borrowings

Question 6

Inflow for OA

Answer 6

Selling goods
Services
Interest Received
Dividends Received

Question 7

Outflow of OA

Answer 7

Buying Inventory and Supplies
Operating Expenses (salaries etc.)
Payment of Taxes
Payment of interest

Question 8

Inflow of IA

Answer 8

Sale of PPE
Sale of long-term investments
Collections of loans from others

Question 9

Outflow of IA

Answer 9

Purchase of PPE
Purchase of Long-term Investment
Making Loans to others

Question 10

Inflow of FA

Answer 10

Issue Shares

Sale of Treasury shares

Question 11

Outflow of FA

Answer 11

Payment of Dividend in Cash

Repurchase of Shares

Question 11

Outflow of FA

Answer 11

Payment of Dividend in Cash

Repurchase of Shares