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A- imputed Cost
B- inventory Purchasing
C- Supplier Payment
D- Tax Payment
Hi Ahmed,
Greeting !!
Any income or expenditure having outflow or inflow of cash is part of cash flow, so from the above four options supplier payment, tax payment and inventory purchasing (Payment Made) is part of Cash Flow
but whereas Imputed Cost is also known as opportunity cost doesn't have any actual cash outflow so it won't be considered for calculation fo Cashflow.
Hi Mr. Ahmed. Any non cash business transactions should be excluded from cash flow statement, but shoudl be disclosed in the notes in the financial statements, if material. Imputed cost is an example of a non cash business transaction.
