Question

Identify the following transactions as belonging to (i) Operating, (ii) Investing, (iii) Financing Activities, and (iv) Cash Equivalents:

1. Cash sale of goods
2. Cash received against revenue from services rendered
3. Cash purchase of goods
4. Cash paid against services taken
5. Patents purchased
6. Marketable securities
7. Bank overdraft
8. Proceeds from issue of debentures
9. Purchase of shares
10. Repayment of long-term loan
11. Commission received
12. Redemption of debentures
13. Interest on debentures
14. Interest on investments
15. Income tax paid
16. Income tax paid on gain of sale of asset
17. Cash received from debtors
18. Cash paid to creditors
19. Bank balance
20. Dividend received
21. Salaries and wages paid
22. Dividend paid
23. Debentures purchased
24. Loan advanced
25. Sale of fixed assets
26. Rent received by a company whose main business is manufacturing
27. Short-term deposits in banks
28. Goodwill written off
29. Buy-back of equity shares
30. Payment of share issue expenses
31. Discount allowed to customers
32. Discount received from suppliers
33. Increase in the balance of cash credit
34. Repayment of short-term loan
35. Proceeds from short-term borrowings
36. Rent received by a company whose main business is real estate business

 

Answer 1

Operating Activities	Investing Activities	Financing Activities	Cash and Cash Equivalents
Cash sale of goods	Patents Purchased	Proceeds from issue of debentures	Bank Overdraft
Cash received against revenue from services rendered	Marketable Securities	Repayment of long-term loan	Bank Balance
Cash purchase of goods	Purchase of Shares	Redemption of Debentures	Short-term deposits in banks
Cash paid against services taken	Interest on Investments	Interest on Debentures
Commission Received	Income tax paid on gain of sale of asset	Dividend Paid
Income Tax Paid	Dividend Received	Buy-back of Equity Shares
Cash received from debtors	Debentures Purchased	Payment of share issue expenses
Cash paid to creditors	Loan Advanced	Increase in the balance of cash credit
Salaries and Wages Paid	Sale of Fixed Assets	Repayment of short-term loan
Discount allowed to customers	Rent received by a company whose main business is manufacturing	Proceeds from short-term borrowings
Discount received from suppliers
Rent received by a company whose main business is real estate business