(Transactions affecting/not affecting Cash and cash Equivalents - Illustration 2)

State which of the following would result in inflow/outflow of cash and cash equivalents:

Sr. No. Activity Effect on cash and cash equivalents
1. Sale of fixed assets Cash inflow
2. Purchase of stock in trade Cash outflow
3. Purchase of fixed assets by issue of shares No flow
4. Cash received from debtors. Cash inflow
5. Cash deposited into bank No flow
6. Cash withdrawn from bank No flow
7. Issue of fully paid bonus shares No flow
8. Sale of marketable securities (at par). No flow
9. Declaration of final dividend. No flow
10. Payment of interim dividend. (If declared, paid within 7 days) Cash outflow
11. Writing off bad debts against PDD No flow.

Depreciation in Cash Flow Statement