Cash flow statement

If they were accrued last year into payables, they were already in the Cashflows of last year. Payables go into working capital changes on OCF

Forgot .....then this year cash flow, the cash and equivalents balance will reduce to get the main cash status after three activities.

What is the meaning of switching?

Anyways all investments go through CF from Investment activities irrespective of cash or bank because the cash and equivalents holds all payments made and cash received on receipts adjustments. 

Txs for clarity, how ever you like to switch you can do it as long as you recognise your investments in the balance sheet. All non current assets which includes investments fall under investing activities.