A304 Classification of Cashflows

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28 Terms

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Operating Cash Flows

Come from normal, day-to-day operations of a company.

2
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Investing Cash Flows

- Relate to the acquisition and disposition of long-term assets used in the operations of the business and investment assets.

- Buying/Selling long-term assets or commodities

3
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Financing Cash Flows

- Relate to creditors and investors.

- Borrowing Money (bond/note)

- Own Stock (Issue Stock, Treasury Stock, Paying Dividends)

4
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Sale of Goods or Services

Cash inflow of Operating Activities

5
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Collection of Interest

Cash inflow of Operating Activities

6
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Collection of Dividends

Cash inflow of Operating Activities

7
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Purchase of Inventory

Cash Outflow of Operating Activities

8
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Payment for Operating Expenses

Cash Outflow of Operating Activities

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Payment of Income Taxes

Cash Outflow of Operating Activities

10
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Payment of Interest

Cash Outflow of Operating Activities

11
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Sale of Investments

Cash Inflow of Investing Activities

12
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Sale of PPE

Cash Inflow of Investing Activities

13
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Sale of Intangibles

Cash Inflow of Investing Activities

14
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Collection of Notes Receivable

Cash Inflow of Investing Activities

15
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Sale of a Subsidiary

Cash Inflow of Investing Activities

16
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Purchase of Investments

Cash Outflow of Investing Activities

17
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Purchase of PPE (CAPEX)

Cash Outflow of Investing Activities

18
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Purchase of Intangibles

Cash Outflow of Investing Activities

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Lending with Notes Receviable

Cash Outflow of Investing Activities

20
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Cash Acquisition of Another Company

Cash Outflow of Investing Activities

21
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Issuance of Notes Payable

Cash Inflow of Financing Activities

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Issuance of Bonds Payable

Cash Inflow of Financing Activities

23
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Issuance of Stocks (Common or Preferred)

Cash Inflow of Financing Activities

24
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Resell Treasury Stock

Cash Inflow of Financing Activities

25
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Repayment of Note Payable

Cash Outflow of Financing Activities

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Repayment of Bond Payable

Cash Outflow of Financing Activities

27
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Payment of Dividends to Shareholders

Cash Outflow of Financing Activities

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Repurchase Treasury Stock

Cash Outflow of Financing Activities