Financial accounting Exam 1 (CFI and CFF examples)

Sale of land

Investing inflow

issuance of common stock

Financial inflow

Purchase treasure stock

Financing outflow

Conversion of bonds payable to common stock

noncash

lease of equipment

noncash

sale of patent

Investing inflow

acquisition of building for cash

investing outflow

issuance of common stock for land

noncash

collection of note receivable (principal amount)

investing inflow

issuance of bonds

financing inflow

issuance of stock dividend

not an investing or financing activity

payment of property dividend

noncash

payment of cash dividend

financing outflow

issuance of short term note payable for cash

Financing inflow

issuance of long-term note payable for cash

Financing inflow

purchase of marketable debt securities (available for sale)

investing outflow

payment of note payable

financing outflow

cash payment for a 5-year insurance policy

not an investing or financing activity

sale of equipment

investing inflow

issuance of note payable for equipment

noncash

Acquisition of common stock of another corporation

investing outflow

repayment of long term debt by issuing common stock

noncash

payment of semiannual interest on bonds payable

not an investing or financing activity

Retirement of preferred stock

Financing outflow

loan to another company

investing outflow

sale of inventory to customers

not an investing or financing cash flow

purchase of marketable securities (cash equivalents)

not an investing or financing activity