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 |
(2) |
Financing activities |
Payment of cash dividends to shareholders |
(3) |
Investing activities |
Proceeds from the disposal of plant and equipment |
(4) |
Operating activities |
Receipt of interest on a note receivable |
(5) |
Investing activities |
Sale of land for cash |
(6) |
Investing activities |
Purchase of plant and equipment |
(7) |
Investing activities |
Dividend received from associate |
(8) |
Investing activities |
Expenses relating to disposal of associate |
(9) |
Financing activities |
Issuance of share capital for cash |
(10) |
Investing activities |
Investment in associate |
(11) |
Financing activities |
Payment of interest on a fixed term loan |
(12) |
Operating activities |
Collections of cash from our customers |
(13) |
Operating activities |
Payment of utilities |