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:

Question to Test Paper CF No. 1

Test On Statement of Cash Flow Classification



Payment to suppliers of inventory



Payment of cash dividends to shareholders



Proceeds from the disposal of plant and equipment



Receipt of interest on a note receivable



Sale of land for cash



Purchase of plant and equipment



Dividend received from associate



Expenses relating to disposal of associate



Issuance of share capital for cash



Investment in associate



Payment of interest on a fixed term loan



Collections of cash from our customers



Payment of utilities

Refer Answer To CF No 1

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