Particulars Classification
Cash paid against trade payables Operating Activity
Cash payments to suppliers for goods and services Operating Activity
Cash receipts from royalties, fees, commissions and other revenue -Operating Activity
Cash receipts from sale of goods Operating Activity
Cash receipts from the rendering of services Operating Activity
Cash received from debtors Operating Activity
Commission received Operating Activity
Dividend on shares received by a non-financing company Operating Activity
Dividend paid by a manufacturing company Investing Activity
Dividend received by a financial enterprise on its investment in other company’s
shares - Financing Activity
Dividend received on investments by a financing company - Operating Activity
Furniture purchased for cash - Investing Activity
Interest paid - Operating Activity
Interest paid on long-term borrowings - Financing Activity
Interest received - Financing Activity
Interest received and paid by a finance company - Investing Activity
Interest received by a financial enterprise on debentures held as investment -
Operating Activity
Interest received in cash from loans and advances -Operating Activity
Interest received on investments - Investing Activity
Interest received on loan by a financing company - Operating Activity
Issue of debentures - Financing Activity
Issue of equity shares - Financing Activity
Issue of equity shares at premium - Financing Activity
Issue of shares Financing Activity
Issue of shares by a financial enterprise Financing Activity
Loans and advances granted to third parties Investing Activity
Payment of bonus to employees by an insurance company Operating Activity
Payment of capital gains tax on sale of fixed assets Investing Activity
Payment of cash to acquire debentures by an investing company Operating Activity
Payment of cash to acquire shares of another company by a trading company -
Investing Activity
Payment of dividend Financing Activity
Payment of income tax Operating Activity
Payment of tax on operating profit Operating Activity
Proceeds from sale of investments by a financial enterprise Investing Activity
Proceeds from sale of machinery Investing Activity
Proceeds from sale of patents Investing Activity
Purchase of equipment Investing Activity
Purchase of fixed assets Investing Activity
Purchase of goodwill Investing Activity
Purchase of machinery Investing Activity
Receipt of dividend Operating Activity
Receipt of dividend by a financial enterprise Financing Activity
Redemption of debentures Financing Activity
Redemption of preference shares Operating Activity
Refund of income tax received Operating Activity
Rent paid Investing Activity
Rent received Financing Activity
Repayment of long-term borrowings Financing Activity
Repayment of long-term loan Operating Activity
Royalty received Operating Activity
Salary paid Operating Activity
Sale of fixed assets Investing Activity
Sale of investments Investing Activity
Sale of land and building Investing Activity
Sale of shares of another company Operating Activity
Selling and distribution expenses Operating Activity
Trading commission received Operating Activity