Page 99 - Ebook Financial Accounting 3

Cash received
from customers
Direct Method
Cash paid to
suppliers and
employees
Operating
Activity Net profit
before tax

Adjustments for
Indirect Method non-cash
expenses, etc

Changes in
Purchase
working capital

Statement of Investing
Cash Flows Activity - Non- Sale
current assets

Investment
income

Borrowing/
repayment

Financing Share
Activity issue/buyback

Dividends paid

Figure 5.2

93