Cash flows from investing activities

    • [DOCX File]Chapter 13 Solution 2e - ACCT20100

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      The format of the statement of cash flows (indirect method) General overview. Cash flows are divided into three categories – operating, investing, and financing activities. The beginning cash balance is reconciled with the ending cash balance. Operating activities. The general format for this section of the statement is as shown.

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    • [DOC File]FY20 Audit Template .gov

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      The down payment of $20,000 is a cash outflow that would be reported in the investing activities section of the statement of cash flows. The issuance of the promissory note for $60,000 would appear in a supplemental schedule of noncash investing and financing activities.

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    • [DOC File]STATEMENT OF CASH FLOWS - Cengage

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      4.The major categories of business activities reported on the statement of cash flows are operating, investing, and financing activities. Operating activities of a business arise from the production and sale of goods and/or services. Investing activities arise from acquiring and disposing of property, plant, and equipment and investments.

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    • Cash Flows from Investing Activities | Format | Example

      Cash flows from investing activities: Cash paid to acquire land $ (416,000) Proceeds from sale of land 58,000. Net cash used in investing activities (358,000) Cash flows from financing activities: Proceeds from issuing bonds payable $ 99,000. Payments to settle short term debts (74,000)

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    • [DOC File]13 MEASURING

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      Interest and dividends received, which are classified as operating cash flows, should be reclassified (using the after-tax numbers) as investing cash flows. This has the advantages of reporting operating cash flows that reflect only operating activities of the firm's core business

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    • [DOC File]Chapter 13

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      Cash flows from investing activities: Interest earned on investments. Investments purchased. Investments redeemed or matured. Net cash provided (used) by investing activities. Net increase (decrease) in cash and cash equivalents. Cash and cash equivalents, beginning of year.

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    • [DOC File]Expanded Answer to Problem 13a in Chapter 5:

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      EXERCISES. Exercise 12-1 (10 minutes) Cash flows from operating activities Net income $400,000 Adjustments to reconcile net income to operating cash flow Depreciation $80,000 Accounts receivable increase (40,000) Prepaid expense decrease 12,000 Accounts payable increase 6,000 Wages payable decrease (2,000) Gain on sale of machinery (20,000) 36,000 Net cash provided from operating activities ...

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    • [DOC File]OUTLINE - University of North Georgia

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      It is actually a non-cash transaction since it is only the accounting difference between the selling price and the book value of an asset (reference pg 171 in Riggs). Since a GAIN is a non-cash transaction that overstates Net Income, it will show as a USE of cash under CASH FLOWS FROM INVESTING ACTIVITIES.

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    • [DOC File]CASH FLOW STATEMENT - New York University

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      Net Cash Flows from Operating Activities $ 30,000. Remember, regardless of the method used for Operating activities: The increase or decrease in cash reflected on the entire statement of cash flows (including Investing and Financing) must be the same as the change in the Cash account.

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    • [DOC File]Chapter 12: The Statement of Cash Flows

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      CASH FLOWS FROM BY INVESTING ACTIVITIES. CASH FLOWS FROM FINANCING ACTIVITIES + Increases in Long Term Debt - Decreases in Long Term Debt + Increase in Paid-In-Capital - Dividends PAID CASH FLOWS FROM FINANCING ACTIVITIES. CASH (the answer is the increase or decrease in cash) SCHEDULE OF NONCASH FINANCING AND INVESTING ACTIVITIES: $ $ Note: The ...

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