What are the items reported on the statement of cash flows of an entity?



Q12. Statement of cash flows
What are the items reported on the statement of cash flows of an entity?

A12.
Examples of items reported on the statement of cash flows include the following:

(1) Cash flows from three types of business activities are presented.
a. Cash flows from operating activities
b. Cash flows from investing activities
c. Cash flows from financing activities

(2) Cash flows from (or used in) operating activities include:
a. Collection from customers
b. Payment to suppliers
c. Payment to employees

(3) Cash flows from (or used in) investing activities include:
a. Sale of property, plant and equipment
b. Purchase of property, plant and equipment

(4) Cash flows from (or used in) financing activities include:
a. Borrowings
b. Issuance of bonds payable
c. Issuance of common stock
d. Repayment of bonds payable
e. Dividends paid

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