Comprises cash on hand and cash in bank

"Short-term highly liquid investments that are readily convertible to cash which have no significant risk of changes in value"

Inflows and outflows of cash and cash equivalents

All are classification of cash flow except

Revenue-producing activities

Only debt instruments acquired within ____ before their maturity date can qualify as cash equivalents.

Acquisition and disposal of noncurrent assets

Activities that affect the entity's equity capital and borrowing structure

Shows each major class of gross cash receipts and gross cash payments

Statement of cash flows can be presented through cash basis and accrual basis

Describes the requirements in the presentation of statement of cash flows

PAS 7 encourages the direct method of presenting cash flows.

Cash flows on movements between cash and cash equivalents are presented separately.

Bank overdrafts that cannot be offset to cash are presented as ____

Depreciation expense

An increase in Bonds payable ( a long term liability)

The proceeds from the sale of equipment formerly used in the business

Purchase of treasury Stock (company's own stock).

the purchase of a new delivery truck to be used in the business.