CASH FLOW STATEMENTS

There are two methods in cash flows. There are direct and _______ method.

• non-direct

• indirect

• indirecting

• undirect

Choose one operating activities in cash flow.

• Purchase an asset

• sold an assets

• dividend paid

• received from revenues

Issuance of new ordinary shares is categorized under ______ activities in the cash flows

• Operating

• Investing

• Financing

Below are under the investing activities except for:

• Purchases new equipment with cash

• Sold motor vehicles and received cash

• Payment to the creditors

• Acquire new intangible assets

Choose the correct title for Cash Flows Statement

• Statement of the Cash Flows for the year ended 31 December 2018

• Statement of the Cash Flows as at 31 December 2019

Cash flow statement shows the flow of cash and cash equivalents during the period.

• True

• False

Operating activities are the principal revenue producing activities of the enterprise and other activities that are not investing and financing

• True
• False

Acquisition and disposal of long term assets and other investments included in Cash equivalents.

• False
• True

Issue of share capital is _____ activity

• Operating activity
• Financing activity
• Investing activity
• Cash Equivaleants

Sale of plant is related to _____ activity

• Cash equivalents
• Operating activity
• Investing activity
• Financing activity