WorksheetsSCF 11-6-2025
Total questions: 16
Worksheet time: 7mins
Benjamin owns a small business and pays monthly rent for his office space. The payment of rent relates to _____ activity.
Operating
Financing
Investing
All
Priya runs a financing company. She receives rent from a property owned by the company. This rent is classified under _____ activity.
Financing
Investing
Operating
None
Rohan's company decides to raise funds by issuing new share capital. This transaction is considered a _____ activity.
Operating activity
Financing activity
Investing activity
Cash Equivalents
Charlotte is preparing the statement of cash flows for her retail business. She needs to classify the following items as operating activities:
(a) Payment for inventory, payments for salaries, cash received from sale of goods
(b) Payments on loan, payments for taxes, payments for rent
(c) Acquisitions of equipment, payment of dividends, revenue
(d) Proceeds from borrowing, payments of dividends, purchases of supplies
Sophia is preparing the statement of cash flows for her company. She needs to identify which of the following items would be classified as investing activities:
Sale of goods, receipt of dividends, repurchase of firm's own stock
Proceeds from borrowing, payment of dividends, receipt of dividends
Sale of property, purchase of equity securities, loan to others
Proceeds from borrowing, payment of dividends, receipt of dividends
Olivia is preparing the statement of cash flows for her company. She needs to identify which of the following items would be classified as financing activities:
Payments for inventory, payments to lenders, payments for taxes
Sale of goods, repayment of debt, loans to others
Proceeds from borrowing, payment of dividends, repayment of debt
Loans to others, returns from loans to others, acquisition of land
Mia runs a small retail store. She receives cash from customers when they purchase products. How should this cash inflow be categorized?
Operating Inflow
Operating Outflow
Investing Inflow
Investing Outflow
Financing Inflow
Category and Inflow or Outflow:
Kai's company purchases a new long-term asset for its operations.
Operating Inflow
Operating Outflow
Investing Inflow
Investing Outflow
Financing Inflow
Category and Inflow or Outflow:
Scarlett's company pays dividends to its shareholders.
Operating Inflow
Financing Outflow
Investing Inflow
Investing Outflow
Financing Inflow
Category and Inflow or Outflow:
Nora receives interest payments from her bank account.
Operating Inflow
Financing Outflow
Investing Inflow
Investing Outflow
Financing Inflow
Category and Inflow or Outflow:
Emma runs a retail store and makes a cash purchase of inventory for her business. How should this transaction be categorized?
Operating Inflow
Financing Outflow
Investing Inflow
Operating Outflow
Financing Inflow
Maya's company has just made a payment to settle its long-term bank loan. What is the category and inflow or outflow classification for this transaction?
Operating Inflow
Financing Outflow
Investing Inflow
Operating Outflow
Financing Inflow
Charlotte runs a small business and needs to pay her monthly utility bills. What category and inflow or outflow does this transaction represent?
Operating Inflow
Financing Outflow
Investing Inflow
Operating Outflow
Financing Inflow
Maya's company decides to lend money to another business. How should this transaction be categorized, and is it an inflow or outflow?
Operating Inflow
Financing Outflow
Investing Inflow
Investing Outflow
Financing Inflow
Maya runs a small bakery. Which of the following would be considered a cash outflow for her business?
payments to creditors
sale of goods
payment from debtors
receiving a loan from the bank
David runs a small business and is reviewing his cash flow. Which of the following would be considered a cash inflow for David's business?
payment to suppliers
paying back a loan to a bank
payment from debtors
purchase of fixed assets
