Question

Classify the following activities into operating activities, investing activities, financing activities, cash equivalents.

1.	Purchase of machinery.
2.	Proceeds from the issue of equity share capital.
3.	Cash revenue from operations.
4.	Proceeds from long-term borrowings.
5.	Proceeds from sale of old machinery.
6.	Cash receipt from trade receivables.
7.	Trading commission received.
8.	Purchase of non-current investment.
9.	Redemption of preference shares.
10	Cash purchases.
11.	Proceeds from sale of non-current investment.
12.	Purchase of goodwill.
13.	Cash paid to supplier.
14.	Interim dividend paid on equity shares.
15.	Employee benefits expenses paid.
16.	Proceeds from sale of patents.
17.	Interest received on debentures held as investments.
18.	Interest paid on long-term borrowings.
19.	Office and administrative expenses paid.
20.	Manufacturing overheads paid.
21.	Dividend received on shares held as investment.
22.	Rent received on property held as investment.
23.	Selling and distribution expenses paid.
24.	Income tax paid.
25.	Dividend paid on preference shares.
26.	Underwriting commission paid.
27.	Rent paid.
28.	Brokerage paid on purchase of non-current investment.
29.	Bank overdraft.
30.	Cash credit.
31.	Short-term deposit.
32.	Marketable securities.
33.	Refund of income-tax received.

Answer 1

Operating activities	Investing activities	Financing activities	Cash equivalents
Cash revenue from operations.	Purchase of machinery.	Proceeds from the issue of equity share capital.	Cash credit.
Cash receipt from trade receivables.	Proceeds from sale of old machinery.	Proceeds from long-term borrowings.	Short-term deposit.
Trading commission received.	Purchase of non-current investment.	Redemption of preference shares.	Marketable securities.
Cash purchases.	Proceeds from sale of non-current investment.	Interim dividend paid on equity shares.	Refund of income-tax received.
Cash paid to suppliers.	Purchase of goodwill.	Interest paid on long-term borrowings.
Employee benefits expenses paid.	Proceeds from sale of patents.	Dividend paid on preference shares.
Office and administrative expenses paid.	Interest received on debentures held as investments.	Underwriting commission paid.
Manufacturing overheads paid.	Dividend received on shares held as investments.	Brokerage paid on purchase of non-current investment.
Selling and distribution expenses paid.	Rent received on property held as investment.	Bank overdraft.
Income tax paid.
Rent paid.