Question

Outflows from Investing Activities Inflows from Inflows from Investing Financing Activities Activities Outflows from Financing Activities Outflows from Operating Activities Revenue from sales of debt and equity securities of other entities Proceeds from borrowing Loans (principal) to others Payment of dividends Payments for taxes

Answer 1

Answers :-

1) Inflows From Investing Activities

2) Inflows From Financing acttivities

3) Outflows From Investing Activities

4) Outflow From Financing Activities

5) Outflow From Operating Activities

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Explanations :-

1) Revenue from the sale of debt and Equity Securities of Other Entities, Cash flow from investing activities includes the movement in cash flow as a result of the purchase and sale of assets other than those which the entity primarily trades in , Here we earned the amount by selling the security of others,so it is a inflow and the security is issued by other entity so it comes under investing activities, if the security is issued by our company, it will come under financing activities

so it is a Inflows from Investing Activitis

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2) Proceeds from the borrowing, Cash flow from financing activities includes the movement in cash flow as a result of the purchase and sale of assets other owned by the entity , foceeds from the inflow is a cash inflow and the security even it it is share or debenture or debt or loan issueed by our company is comes under financing Activities, so it is a Cash Inflows from financing activities

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3) Loans (principal) to others, cash balance will decrease as a result of loans to third party , and it is an investment made by the comany in others firm or company and company will earn intrest as a return for these loan, reciept of interest shown under the operating activities and amount of loan and repayment of loans are comes under the Investing activities,

So it is a cash outflow from investing activities

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4) Payment of Divident, payment of anything is a cash outflow and it will decrease the cash balance of company, and the divident is the rurn for the share holders who purchase th stock of company so it comes under financing activities

so payment of divident is a cash outflow from financing activities

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5) Payment for taxes , it will makes a cash ouflow because of payment , operating activities are the activities that constitute the primary or main activities of an enterprises, they generally result from the transactions and other events that enter into the determination of net profit or loss, payment of taxes is a primary activties and it will enter into the determination of net profit or loss, so it will be disclosed under Operating ativitis

so the payment of taxes is Outflows from operating activities