Statement of Cash Flows Classification

Vocabulary flashcards covering cash flow impact (+, -, 0) and cash flow statement classification (Operating, Investing, Financing, or Not Applicable) for various transactions.

Amounts paid to borrowers

Cash flow impact: Negative (-); Cash Flow Statement section: Financing (F).

Cash dividends paid

Cash flow impact: Negative (-); Cash Flow Statement section: Financing (F).

Cash from sale of treasury stock

Cash flow impact: Positive (+); Cash Flow Statement section: Financing (F).

Cash proceeds from collecting principal amounts on loans

Cash flow impact: Positive (+); Cash Flow Statement section: Investing (I).

Cash proceeds from sale of plant and intangible assets

Cash flow impact: Positive (+); Cash Flow Statement section: Investing (I).

Cash proceeds from selling investments

Cash flow impact: Positive (+); Cash Flow Statement section: Investing (I).

Cash received from owners from issuing stock

Cash flow impact: Positive (+); Cash Flow Statement section: Financing (F).

Collections from customers for sales of goods and services

Cash flow impact: Positive (+); Cash Flow Statement section: Operating (O).

Depreciation

Cash flow impact: Zero (0); Cash Flow Statement section: Not applicable (0).

Dividends Received

Cash flow impact: Positive (+); Cash Flow Statement section: Operating (O).

Interest Received

Cash flow impact: Positive (+); Cash Flow Statement section: Operating (O).

Payments in settlement of litigation

Cash flow impact: Negative (-); Cash Flow Statement section: Operating (O).

Payments of income taxes

Cash flow impact: Negative (-); Cash Flow Statement section: Operating (O).

Payments of interest

Cash flow impact: Negative (-); Cash Flow Statement section: Operating (O).

Payments to acquire investments and plant and intangible assets

Cash flow impact: Negative (-); Cash Flow Statement section: Investing (I).

Payments to employees

Cash flow impact: Negative (-); Cash Flow Statement section: Operating (O).

Payments to suppliers of merchandise and services

Cash flow impact: Negative (-); Cash Flow Statement section: Operating (O).

Proceeds from both short–term and long–term borrowing

Cash flow impact: Positive (+); Cash Flow Statement section: Financing (F).

Proceeds from settlement of litigation

Cash flow impact: Positive (+); Cash Flow Statement section: Operating (O).

Purchase of investments

Cash flow impact: Negative (-); Cash Flow Statement section: Investing (I).

Purchase of treasury shares

Cash flow impact: Negative (-); Cash Flow Statement section: Financing (F).

Repayment of amounts borrowed (excluding interest payments)

Cash flow impact: Negative (-); Cash Flow Statement section: Financing (F).

Sale of investment

Cash flow impact: Positive (+); Cash Flow Statement section: Investing (I).

Stock Dividend

Cash flow impact: Zero (0); Cash Flow Statement section: Not applicable (0).

Collected cash from customers

Operating

Paid cash to repurchase its own stock

Financing

Borrowed money from a creditor

Financing

Paid supplies for inventory purchases

Operating

Repaid the principal amount of a debt

Financing

Paid interest to lenders

Operating

Paid a cash dividend to stockholders

Financing

Sold common stock

Financing

Loaned money to another entity

Investing

Paid taxes to the government

Operating

Paid wages and salaries to employees

Operating

Purchased equipment with cash

Investing

Paid bills to insurers and utility providers

Operating