What items are included in operating activities on the Statement of Cash Flow?

Cash received from Customer

Cash paid to supplier

Tax

Interest paid

Cash paid as salary

Dividend paid & Recieved (subject to standard follow IFRS or GAAP)

Operating Activites include by:

Direct Method:

- Payment received from customers

- Payment made to Suppliers - trade and services

- Payment refund to customers

- Payment made to employees - internal and hired

- Payment made to suppliers for purchase of prepaid assets

- Payament made - interests

- Payment made - income tax

Indirect Method:

= Net income

+ Non Cash Charges

+ Non Operating Losses

- Non Operating Gains

+ Decrease in C/A

- Increase in C/A

+ increase in C/L

- decrease in C/L

Cash from customer 

net profit 

depreciation of assets , deducted from net profit if we started from it,

cash to suppliers 

• Cash recieved from Customers,
• Interest,
• Dividends,
• Trading Securities