Identify which of the following transactions fall under

operating, investing and financing activities.

• Cash received from customers
• Cash paid to suppliers
• Cash paid to employees
• Cash paid to purchase equipment (company does not
sell equipment)
• Cash received from sale of furniture (company’s main
line of business is not related to furniture)
Identify which of the following transactions fall under
operating, investing and financing activities.

•Depreciation expense
•Sale of goods on credit
•Purchase of goods on credit
•Cash received from getting a loan from
bank
•Cash paid to owners
Activity
Juana’s sari-sari store had the following transactions
during the year:
a. Purchase of goods. Paid cash. 100,000
b. Sale of goods. Received cash. 150,000
c. Paid utilities 30,000
d. Paid rent 10,000
e. Sold equipment for cash 100,000
f. Owner withdraws investment 10,000
• Compute for the net cash flow generated
by/used in operating activities
• Compute for the net cash flow generated
by/used in investing activities
• Compute for the net cash flow generated
by/used in financing activities.
• Prepare a Cash flow statement.