About the Module This module was designed and written with you in mind. It is here to help you master about Statement of Cash Flow. The scope of this module permits it to be used in many different learning situations. The language used recognizes the diverse vocabulary levels of students. The lessons are arranged based on the standard sequence of the course. But the order in which you read them can be changed to correspond with the textbook you are now using After going through this module, you are expected to: discuss the components and structures of a Statement of Cash Flow Prepare a Statement of Cash Flow What I Know (Pre-test) Rene Merchandising started a business last October 2020. The following are its transactions. Classify each transaction as an Operating, Investing or Financing activity. Write your answer after each item. 1. Additional investment in the business, P22,200 2. Proceeds of sale of equipment, P15,000 3. Collection of interest, P9,000 4. Collection from customers, P315,800 5. Proceeds of bank loan, P200,000 6. Proceeds from sale of furniture, P8,000 7. Payment of operating expenses, P145,000 8. Collection of dividends, P12,000 9. Cash withdrawal of owner, P30,000 10. Payment of interest, P6,000 1 1. Collection of rent, P30,000 12. Purchase of furniture, P31,000 13. Payment of bank loan, P150,000