AC 352 Chapter 4 Homework
Certificates of Deposit
Cash
Current portion of long-term debt
Financing
Dividends payable
Financing
Notes Payable (to bank)
Financing
Market Securities
Investing
What can creditors, investors, and other users learn from an analysis of the cash flow statement?
Its ability to generate cash flows in the future. Its capacity to meet obligations for cash. Its future external financing needs. Its success in productively managing investing activities. Its effectiveness in implementing financing and investing strategies.
Accounts Payable
Operating
Accounts Receivable
Operating
Accrued Expenses
Operating
Income Taxes payable
Operating
Interest Payable
Operating
Inventory
Operating
Prepaid expenses
Operating
Repayments of long-term debt
Outflow, Financing
Sale of common stock to investors
inflow, financing
borrowing from bank
inflow, financing
Sales of marketable securities
inflow, investing
sale of a building
inflow, investing
Repurchase of company's common stock
outflow, financing
payment of dividends
outflow, financing
Purchase of equipment
outflow, investing
acquisition of a company
outflow, investing
purchase of marketable securities
outflow, investing
