activities: Effect Cash flow category No item effect Increase Decrease e.g. Increase in debtors Cash received from customers (a) Increase in prepayments (b) Decrease in provision for tax (c) Increase in interest receivable (d) Bad debts expense (e) Decrease in inventory (f) Decrease in accrued expenses (g) Increase in accounts payable (h) Discounts given (i) Discounts received (j) in provision for doubtful debts.