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Answer to Test Paper CF No. 1 |
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Test On Statement of Cash Flow Classification |
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(1) |
Operating activities |
Payment to suppliers of inventory |
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(2) |
Financing activities |
Payment of cash dividends to shareholders |
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(3) |
Investing activities |
Proceeds from the disposal of plant and equipment |
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(4) |
Operating activities |
Receipt of interest on a note receivable |
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(5) |
Investing activities |
Sale of land for cash |
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(6) |
Investing activities |
Purchase of plant and equipment |
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(7) |
Investing activities |
Dividend received from associate |
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(8) |
Investing activities |
Expenses relating to disposal of associate |
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(9) |
Financing activities |
Issuance of share capital for cash |
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(10) |
Investing activities |
Investment in associate |
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(11) |
Financing activities |
Payment of interest on a fixed term loan |
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(12) |
Operating activities |
Collections of cash from our customers |
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(13) |
Operating activities |
Payment of utilities |