Cash inflows and outflows

Cash inflow- operating

receipt from customers for sales of goods and services

Cash outflow- operating

Payments to suppliers

Cash inflow- investing

receipts from the sale of plant assets and intangible assets

Cash inflow- operating

Receipts of interest that you earn from bank and dividends from some stock you own

Cash outflow- operating

payments to employees

Cash inflow- investing

receipts from sale of investment stocks, bonds, and other securities (other than cash equivalents)

Cash outflows- operating

payments of interest to creditors

all interest coming in or out of company is in the ____

operating activities section

Cash inflow- investing

Receipts from repayments of loans by borrowers

Cash inflow- financing

receipts from the issuance of common stock and preferred stock and from sales of treasury stock

cash outflow- investing

payments to purchase plant assets and intangible assets

cash inflow- financing

receipts from issuance of bonds payable, mortgage notes payable, and other notes payable

cash outflow- investing

payments to purchase stocks, bonds, and other securities (other than cash equivalents)

cash outflow- financing

payments to acquire treasury stock

cash outflow- investing

payments to lend money to borrowers

cash outflow- financing

payments of dividends

cash outflow- financing

payments to settle outstanding bonds payable, mortgage notes payable, and other notes payable

plant assets

land, buildings, equipment, vehicles, furnishing

intangible assets

brand names, copyrights, patents, trademarks