Accounting Chapter 12: Statement of Cash Flows

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14 Terms

1

Selling Merchandise for Cash

Operating Activity

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2

Buying inventory for cash

Operating Activity

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3

Receiving dividends (inflow)

Operating Activity

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4

Receiving Interest (Inflow)

Operating Activity

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5

Paying Interest (Outflow)

Operating Activity

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6

Purchase OR Sale of Plant, Property, Equipment

Investing Activity

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7

Purchase OR Sale of another companies stocks or securities

Investing Activity

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8

Borrowing from lender through formal contract [Notes Payable] (Inflows)

Financing Activity

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9

Paying off borrowed funds

Financing Activity

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10

Issuing or Repurchasing YOUR OWN Stock

Financing Activity

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11

Paying Cash Dividends to Owners (Outflows)

Financing Activity

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12

Operating Activities (Term)

Cash changes that occur in current assets and current liabilities accounts

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13

Investing Activities (Term)

Cash changes that occur in long term asset accounts

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14

Financing Activities (Term)

Cash changes that occur in long term liabilities and stockholder equity accounts

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