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Flashcards in Statement of Cash Flows Deck (12)
1

The payment of interest on a note is what type of activity?

Operating

2

Cash received or paid is what type of activity?

Operating

3

Cash flows from investing activities reports what?

Cash inflows and outflows that relate to the investment and disposal of NONCASH assets

4

Collection of a loan principal constitutes which type of activity?

Investing

5

Lending money to other constitutes which type of activity?

Investing

6

Disposal of debt and equity securities constitutes which type of activity?

Investing

7

Cash flows from financing activities reports what?

Cash inflows and outflows that relate to how the entity is financed

8

Sale of company stock and process from borrowing are inflows of what activity?

Financing

9

Acquisition of treasury stock, payment of dividends, and paying back note principals are which type of activity?

Financing

10

To get from CF from Ops to Net cash provided by Ops using the indirect method, what would you do?

Add back: Non cash expenses, losses, decreases in CAs. Deduct: Non cash revs, gains, increase in CAs

11

Additional disclosures to the SCF when using the Indirect Method are...?

Cash paid for interest and cash paid for income taxes

12

Additional disclosures to the SCF when using the Direct Method are...?

The reconciliation from operating activities to NI