ACC 2

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c. a separate schedule of noncash investing and financing activities usually found at the bottom of the statement of cash flows

Preferred stock issued in exchange for land would be reported in

c. cash balance at the end of the period

The last item on the statement of cash flows prior to the schedule of noncash investing and financing activities reports the

d. cash flows from (used for) operating activities

Which of the following can be found on the statement of cash flows?

c. discarding an asset that had been fully depreciated

Which of the following does not represent an outflow of cash and therefore would not be reported on the statement of cash flows as a use of cash?

d. issuance of common stock to acquire land

Which of the following is a noncash investing and financing activity?

b. issuance of long-term debt

Which of the following represents an inflow of cash and therefore would be reported on the statement of cash flows?

a. financing activity

A 10-year bond was issued at par for $250,000 cash. This transaction should be shown on a statement of cash flows as a(n)

a. cash receipts from sales of merchandise

On the statement of cash flows, the operating activities section would include

c. financing activity

Cash paid for preferred stock dividends should be shown on the statement of cash flows as a(n)

c. the investing activities section of the statement of cash flows

Cash paid to purchase long-term investments would be reported in


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