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Fall 24 > 472 Final > Flashcards

472 Final Flashcards

(65 cards)

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1
Q

Sale of preferred stock

A

Financing Inflow

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2
Q

Sale of equipment

A

Investing Inflow

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3
Q

Purchase of treasury stock

A

Financing Outflow

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4
Q

Merchandise sales

A

Operating Inflow

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5
Q

Issuance of a short-term note payable

A

Financing Inflow

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6
Q

Purchase of inventory

A

Operating Outflow

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7
Q

Repayment of note payable

A

Financing Outflow

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8
Q

Paying Employee salaries

A

Operating Outflow

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9
Q

Sale of land

A

Investing Inflow

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10
Q

Issuance of bonds

A

Financing Inflow

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11
Q

Acquisition of bonds of another corporation

A

Investing Outflow

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12
Q

Payment of semiannual interest on bonds payable

A

Operating Outflow

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13
Q

Payment of a cash dividend

A

Financing Outflow

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14
Q

Purchase of an office building

A

Investing Outflow

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15
Q

Collection of non-trade note receivable (principal amount)

A

Investing Inflow

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16
Q

Loan to another company

A

Investing Outflow

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17
Q

Purchase of the company’s shares for their retirement

A

Financing Outflow

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18
Q

Payment of income taxes

A

Operating Outflow

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19
Q

Issuance of a long-term note payable

A

Financing Inflow

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20
Q

Sale of a patent

A

Investing Inflow

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21
Q

Options, rights, and warrants

A

The treasury stock method is used.

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22
Q

Multiple convertible securities

A

Need to be ranked high to low in terms
of dilutive effect.

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23
Q

Basic EPS

A

No dilution considered.

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24
Q

Earnings available to common
shareholders

A

The numerator in the EPS formula.

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25
Dividend payout ratio
Tends to be lower for growth companies.
26
Convertible bonds
Add after-tax interest to EPS numerator
27
Diluted EPS
assumes potential common shares became common stock.
28
Treasury stock method
Assumption used for options, rights, and warrants.
29
Simple capital structure
Dual presentation of EPS does not apply.
30
If-converted method
Applies to both convertible debt and convertible equity securities, helps measure dilution
31
Sale of common shares
Financing Inflow
32
Retirement of common shares
Financing Outflow
33
Loss on sale of equipment
Operating Inflow
34
Proceeds from sale of equipment
Operating Inflow
35
Issuance of short-term note payable for cash
Investing Inflow
36
Acquisition of building for cash
Investing Outflow
37
Purchase of marketable securities (not a cash equivalent)
Investing Outflow
38
Purchase of marketable securities (considered a cash equivalent)
Nothing, transferring cash to different cash equivalent
39
Cash payment for 3-year insurance policy
Operating Outflow
40
Collection of note receivable with interest (principal amount, $22)
Operating Inflow
41
Declaration of cash dividends
Nothing
42
Distribution of cash dividends declared in 2023
Financing Outflow
43
Gain on sale of land
Operating Inflow
44
Depreciation expense
Operating Outflow
45
Loss on sale of equipment
Operating Outflow
45
Increase in accounts receivable
Operating Outflow
46
Decrease in inventory
Operating Outflow
47
Increase in accounts payable
Operating Outflow
48
Increase in salaries payable
Operating Outflow
49
Decrease in discount on bonds payable
Operating Outflow
50
Decrease in prepaid insurance
Operating Outflow
51
Decrease in income tax payable
Operating Outflow
52
Purchase of land
Investing Outflow
53
Purchase of short-term investment
Investing Outflow
54
Sale of land
Investing Inflow
55
Sale of equipment
Investing Inflow
56
Sale of common and preferred stock
Financing Inflow
57
Issuance of bonds and other debt securities
Financing Inflow
58
Buyback of stock
Financing Outflow
59
Repayment of debt
Financing Outflow
60
Payment of cash dividends to shareholders
Financing Outflow
61
Dividends received from investments
Operating Inflow
62
Retirement of bonds payable
Financing Outflow
63
Investment revenue received
Operating Inflow
64
Payment for the early extinguishment of long-term notes
Financing Outflow

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