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Chapter 9

3.11 Investing activities
Cash inflows may include:

 interest received

 dividends received and

 proceeds from the sale of non-current assets.

Cash outflows may include:

 purchase of non-current assets

The cash flow for interest and dividends received should be calculated using the
following proforma:

Interest/Dividends receivable
Bal b/d X Bank (bal fig) X
Profit or loss X Bal c/d (SOFP) X

––– –––
X X
––– –––

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