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1 ) How is a decrease in current maturities of long-term debt is recorded in the CF statement ?

a) CFI outflow ( Cash flow investing outflow )

b) CFF inflow ( Cash flow financing inflow )

c) CFI inflow ( cash flow investing inflow )

d) CFF outflow

2) How is dividends recorded in the CF statement ?

a) CFF inflow

b) CFF outflow

c) CFO inflow

d) CFO outflow

3) How does an increase in revenues from sales of goods and services be classified in the CF statement ?

a) CFF inflow

b) CFO outflow

c) CFO inflow

d) CFI inflow

4) How is a purchase of a building is recorded in the CF statements ?

a) CFF outflow

b) CFI outflow

c) CFI inflow

d) CFO outflow