Statement of cash flows (Investing activities) Flashcards
1
Q
What is the second section called?
A
Investing activities
2
Q
Sale of non-current assets
A
Add (disposal proceeds are an inflow)
3
Q
Purchase of non-current assets
A
Subtract (Outflow)
4
Q
Interest received and dividends received
A
Add (inflow)
5
Q
What is the final entry called?
A
Cash from investing activities
Cash used in investing activities