Cash inflows from operating activities include cash receipts from

• Revenue from sales: When a business sells goods or services to customers, it receives money in exchange for it. This is how cash inflows occur.
• Fees, royalties, and other revenues: When a teacher receives fees for teaching or when a music company receives a royalty for its songs, an inflow of cash occurs.

Cash inflows from investing activities include cash receipts from

• Selling of fixed assets: When a company sells fixed assets such as land, machinery, etc., it receives a sum of money in exchange. This is how an inflow of cash in the company occurs.
• Receiving advances and loans made to third parties: At times, a company lends funds to other companies or customers in the form of loans. When these parties repay the loan amounts, an inflow of cash into the business occurs.
• Interest received in cash from loans and other advances: When a company receives interest on its investment, such as investment in debentures or bonds, an inflow of cash occurs in the business.
• Dividends received from investment in other companies: A company that often invests in other companies is called a shareholder. When it receives the dividends from this investment, an inflow of cash occurs.

Cash inflows from financing activities include cash receipts from

• Issuing shares or other instruments: When a company issues shares to the public, they pay a sum of money in order to buy the shares. When this sum of money enters the business, an inflow of cash takes place.
• Issuing debentures, loans, bonds, and other short- or long-term borrowings: Similar to issuing shares, a company can issue debentures, loans, and bonds as well. When it does so, the money that it receives in exchange is the inflow of cash received from financial activities.