Cash Flow From Investing Activities

Investing activities refer to those activities which are concern with acquisition or sales of long-term assets or investment.Cash inflows from investing activities include the cash received from sales of fixed assets as well as investment and cash outflows include cash paid for the purchase of fixed assets and investment made.The specimen showing the determination of cash flow from investing activities are as follows.

Particulars                                                                    Amount

Purchase of plant and equipment...................................(xxx)
Sale of plant and equipment............................................xxx
Purchase of furniture.......................................................(xxx)
Sale of furniture.................................................................xxx
Purchase of land and building...........................................(xxx)
Sale of land and building.....................................................xxx
Purchase of other fixed assets.............................................(xxx)
Sale of other fixed assets......................................................xxx
Long-term investment made................................................(xxx)
Sale of long-term investment................................................xxx

Cash flow from investing activities....................................(xxx)