Cash Flows

DECK 1 — Type of Activity (ONLY Operating / Investing / Financing)

Flashcard #1
Term: Accounts Receivable
Definition: Operating Activity

Flashcard #2
Term: Inventory
Definition: Operating Activity

Flashcard #3
Term: Prepaid Expenses
Definition: Operating Activity

Flashcard #4
Term: Accounts Payable
Definition: Operating Activity

Flashcard #5
Term: Accrued Expenses Payable
Definition: Operating Activity

Flashcard #6
Term: Depreciation Expense
Definition: Operating Activity

Flashcard #7
Term: Amortization Expense
Definition: Operating Activity

Flashcard #8
Term: Loss on Sale of Equipment
Definition: Operating Activity

Flashcard #9
Term: Gain on Sale of Equipment
Definition: Operating Activity

Flashcard #10
Term: Income Taxes Payable
Definition: Operating Activity

Flashcard #11
Term: Equipment
Definition: Investing Activity

Flashcard #12
Term: Land
Definition: Investing Activity

Flashcard #13
Term: Buildings
Definition: Investing Activity

Flashcard #14
Term: Long-Term Investments
Definition: Investing Activity

Flashcard #15
Term: Loans Receivable (Loan Principal)
Definition: Investing Activity

Flashcard #16
Term: Common Stock
Definition: Financing Activity

Flashcard #17
Term: Treasury Stock
Definition: Financing Activity

Flashcard #18
Term: Bonds Payable
Definition: Financing Activity

Flashcard #19
Term: Notes Payable (Bank Borrowing)
Definition: Financing Activity

Flashcard #20
Term: Dividends
Definition: Financing Activity

Flashcard #21
Term: Preferred Stock
Definition: Financing Activity

Flashcard #22
Term: Long-Term Debt
Definition: Financing Activity

Flashcard #23
Term: Interest Paid
Definition: Operating Activity

Flashcard #24
Term: Interest Received
Definition: Operating Activity

Flashcard #25
Term: Dividends Received
Definition: Operating Activity

Flashcard #26
Term: Tax on Gain from Sale
Definition: Operating Activity

DECK 2 — Source vs. Use of Cash (ONLY Increase/Decrease)

Flashcard #27
Term: Increase in Accounts Receivable
Definition: Use of Cash

Flashcard #28
Term: Decrease in Accounts Receivable
Definition: Source of Cash

Flashcard #29
Term: Increase in Inventory
Definition: Use of Cash

Flashcard #30
Term: Decrease in Inventory
Definition: Source of Cash

Flashcard #31
Term: Increase in Prepaid Expenses
Definition: Use of Cash

Flashcard #32
Term: Decrease in Prepaid Expenses
Definition: Source of Cash

Flashcard #33
Term: Increase in Accounts Payable
Definition: Source of Cash

Flashcard #34
Term: Decrease in Accounts Payable
Definition: Use of Cash

Flashcard #35
Term: Increase in Accrued Expenses Payable
Definition: Source of Cash

Flashcard #36
Term: Decrease in Accrued Expenses Payable
Definition: Use of Cash

Flashcard #37
Term: Depreciation Expense
Definition: Source of Cash (noncash add-back)

Flashcard #38
Term: Amortization Expense
Definition: Source of Cash (noncash add-back)

Flashcard #39
Term: Loss on Sale of Equipment
Definition: Source of Cash (added back)

Flashcard #40
Term: Gain on Sale of Equipment
Definition: Use of Cash (subtracted)

Flashcard #41
Term: Increase in Income Taxes Payable
Definition: Source of Cash

Flashcard #42
Term: Decrease in Income Taxes Payable
Definition: Use of Cash

Flashcard #43
Term: Purchase of Equipment
Definition: Use of Cash

Flashcard #44
Term: Sale of Equipment
Definition: Source of Cash

Flashcard #45
Term: Purchase of Land
Definition: Use of Cash

Flashcard #46
Term: Sale of Land
Definition: Source of Cash

Flashcard #47
Term: Purchase of Buildings
Definition: Use of Cash

Flashcard #48
Term: Sale of Buildings
Definition: Source of Cash

Flashcard #49
Term: Increase in Long-Term Investments
Definition: Use of Cash

Flashcard #50
Term: Sale of Long-Term Investments
Definition: Source of Cash

Flashcard #51
Term: Making a Loan to Another Company
Definition: Use of Cash

Flashcard #52
Term: Collection of Loan Principal
Definition: Source of Cash

Flashcard #53
Term: Issuance of Common Stock
Definition: Source of Cash

Flashcard #54
Term: Repurchasing Stock (Treasury Stock)
Definition: Use of Cash

Flashcard #55
Term: Issuance of Bonds
Definition: Source of Cash

Flashcard #56
Term: Repayment of Bond Principal
Definition: Use of Cash

Flashcard #57
Term: Increase in Notes Payable (Borrowing)
Definition: Source of Cash

Flashcard #58
Term: Paying Off Notes Payable
Definition: Use of Cash

Flashcard #59
Term: Payment of Dividends
Definition: Use of Cash

Flashcard #60
Term: Issuing Preferred Stock
Definition: Source of Cash

Flashcard #61
Term: Increase in Long-Term Debt
Definition: Source of Cash

Flashcard #62
Term: Decrease in Long-Term Debt
Definition: Use of Cash

Flashcard #63
Term: Interest Paid
Definition: Use of Cash

Flashcard #64
Term: Interest Received
Definition: Source of Cash

Flashcard #65
Term: Dividends Received
Definition: Source of Cash

Flashcard #66
Term: Dividends Paid
Definition: Use of Cash

Flashcard #67
Term: Tax on Gain from Sale
Definition: Use of Cash