Which of following is not Cash Inflows from Investing Activities

Cash inflows from Investing Activities include transactions related to acquisition and disposal of long-term assets and investments (other than cash equivalents).

Let's analyze each option:

Option 1: Cash receipt from disposal of fixed assets including intangibles

• When fixed assets or intangible assets are sold, cash received is an investing activity cash inflow
• This is clearly an investing activity

Option 2: Interest received in cash from loans and advances

• When an enterprise gives loans/advances, interest received is from an investment activity
• Cash interest received on such loans is an investing activity cash inflow

Option 3: Dividend received from investments in other enterprises

• Dividends received from equity investments in other companies
• This is a return on investment and classified as investing activity cash inflow

Option 4: Cash proceeds from the sale of goods

• Sale of goods is the principal revenue-generating activity of the business
• This forms part of Operating Activities, not Investing Activities
• Operating activities include cash flows from transactions that enter into determination of net profit/loss

The key distinction is that sale of goods represents the main business operations, while the other three options relate to investments in assets or securities. Cash from sale of goods is an Operating Activity cash inflow.

Answer: Option 4