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36 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Cash paid to purchase land |
Investing Activity |
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Cash received from customers |
Operating activity |
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Cash paid to buy new equipment |
Investing Acitivty |
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Cash paid to repay loans |
Financing Acitivty |
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Cash proceeds from issuing stock |
Financing activity |
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Cash paid to supplier |
Operating activity |
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Cash paid for dividends |
Financing activity |
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Cash paid to purchase patent |
Investing Acitivty |
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Cash paid to purchase inventory |
Operating acitivty |
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Cash recieved from selling property |
Investing activity |
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Cash paid for income taxes |
Operating Acitivty |
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Cash paid to purchase new plant |
Investing Acitivty |
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Cash paid to employees |
Operating Acitivty |
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Cash received from borrowings |
Financing activity |
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Interest received |
US GAAP operating IFRS operating or investing |
Nuanced one |
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Dividends received |
US GAAP operating IFRS " " or Investing |
Nuanced item |
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Interest paid |
US GAAP operating IFRS " " or financing |
Nuanced item |
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Dividends paid |
US GAAP Financing IFRS " " or operating |
Nuanced item |
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Income taxes |
US GAAP Operating IFRS Operating unless associated w/ financing or investing |
Nuanced item |
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Startup SCF |
CFO = Negative/very low CFI = Negative CFF = Varies |
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Growing SCF |
CFO = + CFI = - CFF = Varies |
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Mature Company SCF |
CFO = + CFI = Slightly - CFF = Typically - |
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In Decline Company SCF |
CFO = - CFI = + CFF = Varies |
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Indirect CFO calculation |
Deduct all increases in operating current assets Add all decreases in operating current assets Deduct all decreases in operating current liabilities Add all increases in operating current liabilities |
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Investing Activities |
Associated w/ long-lived assets e.g. acquiring/divesting PPE |
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Financing Activities |
Associated w/ repaying borrowings, paying back investors, retiring stock, and repurchasing stock. |
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Sale Proceeds from Equity Investments |
Investing Acitivty |
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Repayment of a Bank Loan (Principal) |
Financing Acitivty |
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Receipt of Capital from Owner |
Financing Acitivty |
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Cash received from raising debt financing |
Financing Acitivty |
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Acquisition of Equity Investment |
Investing Acitivty |
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Cash paid to purchase raw materials |
Operating Activity |
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Sale of used Plant Equipment |
Investing Section |
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Principal Received from loan to others |
Investing |
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Repurchases of common stock |
Financing Activity |
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Distribution of cash dividends declared |
Financing |
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