Statement of Cash Flows

Acquired an equipment for cash

• Investing Activity; Cash Outflow

• Operating Activity; Cash Outflow

Recorded depreciation on the plant assets

• Operating Activity; Cash Outflow

• Operating Activity; Addition to Profit

Paid dividends to ordinary shareholders

• Financing Activity; Cash Outflow

• Investing Activity; Cash Outflow

Purchased merchandise on account

• Non cash transaction; No Effect

• Operating Activity; No Effect

Realized a gain on sale of plant assets

• Operating Activity; Addition to profit

• Operating Activity; Deduction from profit

Paid salaries of employee

• Operating Activity; Cash Outflow

• Operating Activity; Cash Inflow

Issued ordinary shares

• Financing Activity; No Effect

• Financing Activity; Cash Inflow

Paid bank loan

• Financing Activity; Cash Outflow

• Investing Activity; Cash Outflow

Sold merchandise on account

• Non cash transaction; No Effect

• Operating Activity; No Effect

Purchased securities classified as held-to maturity

• Financing Activity; Cash Outflow

• Investing Activity; Cash Outflow