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22 Cards in this Set
- Front
- Back
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What are the three sections of the cash flow statement?
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1. cash flow from operations 2. cash flow from investing 3. cash flow from financing |
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what goes in operating activities?
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Depreciation/Amortization Expense Loss on Sal of PPE Decrease in all CA Increase in all CL Gain on sale of PPE Increases in all CA Increases in all CL |
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Operating Activities: Depreciation/Amortization Ecpense
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Add |
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Operating Activities: Loss on Sale of PPE
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Add |
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Operating Activities: Decreases in all CA
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Operating Activities: Increases in all CL |
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Operating Activities: Gain on Sale of PPE |
subtract |
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Operating Activities: increases in all CA |
subtract |
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Operating Activities: decreases in all CL |
subtract
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what goes in investing activities?
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Proceeds from sale of PPE proceeds from sale of investments proceeds from collection of note purchase of PPE using cash purchase of intangibles using cash notes receivable (principal only) |
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Investing Activities: Proceeds from sale of PPE
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Investing Activities: proceeds from sale of investments |
add |
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Investing Activities: PROCEEDS FROM COLLECTION OF NOTE |
add |
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Investing Activities: purchase of PPE using cash |
subtract |
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Investing Activities: purchase of intangibles using cash |
sutract |
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Investing Activities: notes receivable (principal only) |
subtract |
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what goes in Financing activities?
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proceeds from issuing stock payment of cash dividends payment of L-T debt (principal only) purchase of treasury stock |
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Financing Activities: proceeds from issuing bonds payable
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Financing Activities: proceeds from issuing stock
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add |
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Financing Activities: payment of cash dividends |
subtract |
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Financing Activities: payment of long-term debt (principal only) |
subtract |
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Financing Activities: purchase of treasury stock |
subtract |
