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Cash inflows and outflows arising from operating activities do not include:

a. Cash receipts from the sale of goods and services b. Cash receipts from the sale of property, plant and equipment c. Cash payments to employees d. Cash payments to suppliers for goods and services

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Question added by Deleted user
Date Posted: 2013/08/31
Deleted user
by Deleted user

b.
Cash receipts from the sale of property, plant and equipment

Hassan Abbas awan
by Hassan Abbas awan , Senior Accountant , Green Valley premium hyper maket

b. Cash receipts from the sale of property, plant and equipment

Aziz ur Rehman ur Rehman
by Aziz ur Rehman ur Rehman , Assistant Manager Finance , Central Power Puchasing Agency (CPPA)

option B is correct

this activity is a investing activity that is not covered in normal course of business 

Abdul Nasser Mothana
by Abdul Nasser Mothana , Compliance Officer , International Medical Corps

b. Cash receipts from the sale of property, plant and equipment

 

ahmad alkhatib
by ahmad alkhatib , Accounts Manager , Casafina Home Furnishing LLC

B

mohamed Hakim CMA CPA Candidate
by mohamed Hakim CMA CPA Candidate , Accounting Manager , Andersen saudi arabia

Number b

Cash received from sale of property plant or equipment is investment activity 

Usman Masood
by Usman Masood , Chief Financial Officer , Siddiqi Group

 b option

Rahul Sharma
by Rahul Sharma , Project Head & Finance Manager , Rays Power Private Limited

cash received from sale of property/plant as it is financing activity as funds are raised by sale of asset

It's B. Bcoz it relates to investing activities

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