Statement of cash flows

Operating Activities (inflows)

cash receipts from customers (sales)

Operating Activities (outflows)

cash payment to suppliers, cash payment to employees, rent paid, insurance paid, interest paid, income tax paid

Cash payments to suppliers

Inventory, Accounts Payable, COGS

cash payment to employees

wages payable, wages expense

insurance paid

prepaid insurance, insurance expense

interest paid

interest payable, interest expense

income taxes paid

income tax payable, income tax exp

Cash Flow from investing activities (inflows)

proceeds from sales of non-current assets, interest received

Cash Flow from investing activities (outflows)

purchase of non current assets

Proceeds from sales MV

motor vehicles, accumulated depreciation

cash flows from financing activities (inflow)

proceeds from share issues, proceeds from bank loa

cash flows from financing activities (outflow)

repayment of bank loan, dividends paid

dividends paid

retained earnings, profit, dividends payable