Cash Flow

Card Set Information

Author:
Elliott108nl
ID:
260948
Filename:
Cash Flow
Updated:
2014-02-08 22:54:37
Tags:
Operating Investing Financing Statements
Folders:

Description:
Cash flow reporting, preparing Statement of Cash Flows
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  1. Operating
    Items that determine net income

    Converts items on Income Statement from accrual basis to cash.

    Income Statement
  2. Investing
    Transactions that affect long-term assets

    Reports purchase & sale of long-term investments, property, plant & equipment.

    Balance Sheet
  3. Financing
    Transactions that affect long-term liabilities & equity.

    Issuance of Co own bonds & stock, & payment of dividends.

    Balance Sheet
  4. Change in current assets (other than cash):
    Operating
  5. Change in current liabilities:
    Operating
  6. Change in long-term assets:
    Investing
  7. Change in long-term liabilities:
    Financing
  8. Change in stockholders' equity:
    Financing
  9. Borrowing thru signing a note payable:
    Financing
  10. Dividend income:
    Operating
  11. Interest income:
    Operating
  12. Issuance of bonds payable:
    Financing
  13. Issuance of common stock:
    Financing
  14. Issuance of preferred stock:
    Financing
  15. Miscellaneous income
    Operating
  16. Pay cash dividends on common or preferred stock:
    Financing
  17. Pay for merchandise:
    Operating
  18. Pay for other expenses:
    Operating
  19. Pay for purchase of land, buildings or equipment:
    Investing
  20. Pay for purchase of investments in bonds or other securities:
    Investing
  21. Pay interest expenses:
    Operating
  22. Pay salaries and wages
    Operating
  23. Pay taxes
    Operating
  24. Principal payments collected on receivable for long-term assets:
    Investing
  25. Purchase treasury stock:
    Financing
  26. Repay bond indebtedness:
    Financing (liability)
  27. Repay notes payable or other borrowing:
    Financing
  28. Resale of treasury stock:
    Financing
  29. Sale of investment in bonds or other securities:
    Investing
  30. Sale of land, building or equipment:
    Investing
  31. Sale of merchandise:
    Operating
  32. Sale of services:
    Operating

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