The following are the transactions included under the operating activities:
A. Transactions which increases cash (cash receipts from operating activities)
- Selling or sale of goods
- Rendering or sale of services
- Selling of trade securities
- Earnings from interest income
- Earnings from dividend income
B. Transactions which decreases cash (cash payments or disbursements for activities)
- Purchases of inventory
- Operating expenses
- Taxes
- Interest expense (short-term)
- Purchase of trading securities
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