Question Paper CF No 1:On Statement of Cash Flow Classification
In the earlier article, we know that all the cash inflows and outflows in the statement of cash flow can be classified under the following categories:
(a) Operating activities
(b) Investing activities
(c) Financing activities
(d) non-cash flow adjustments
To refresh your understanding, the below questions asked you to put in the proper category:
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Question to Test Paper CF No. 1 |
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Test On Statement of Cash Flow Classification |
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(1) |
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Payment to suppliers of inventory |
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(2) |
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Payment of cash dividends to shareholders |
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(3) |
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Proceeds from the disposal of plant and equipment |
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(4) |
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Receipt of interest on a note receivable |
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(5) |
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Sale of land for cash |
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(6) |
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Purchase of plant and equipment |
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(7) |
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Dividend received from associate |
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(8) |
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Expenses relating to disposal of associate |
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(9) |
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Issuance of share capital for cash |
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(10) |
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Investment in associate |
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(11) |
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Payment of interest on a fixed term loan |
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(12) |
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Collections of cash from our customers |
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(13) |
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Payment of utilities |
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Refer Answer To CF No 1 |
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