What Accounts are in the Investing part of cash flow?

Land, Sale of Equipment and Equipment

What part of Cash Flow Statement are Increase in cash, Beginning cash and Ending cash?

Financing

What part of Cash flow Statement are Issue common stock, Dividends paid and total cash from financing?

Financing

How do you get the net income on cash flow statement?

Additional info- Retained Earnings

How do you get Depreciation Exp. on the cash flow statement?

the difference in Accumulated Depreciation

How do you get loss on sales of investments on the cash flow statement?

Investments - Sold investments

How do you get Accounts Rec. on the cash flow statement?

Difference in Accounts Rec.

How do you get Inventories on the cash flow statement?

Difference in Inventories

How do you get Accounts payable on the cash flow statement?

Difference in Accounts payable

How do you get Accrued Exp. on the cash flow statement

Difference in Accrued Exp.

how do you get the total on the cash flow statement?

subtotal of all in operating section

what section of the cash flow statement are Net income, Depreciation Exp and Loss on sale of investments on?

operating

What section of the cash flow statement are Accounts Rec. , Inventories, Accounts Payable and Accrued exp. on?

operating

All Bonds of an issue Mature at the same time

Term Bonds

Bonds that Mature over Several dates?

Serial Bonds

What can be exchanged for other securities such as common stock?

Convertible Bonds

Corporation reserves the right to redeem before their maturity?

Callable Bonds

Interest rate to be paid on the face amount of the bonds

Contract Rate (Coupon Rate )

The Rate determined from sale and purchases of similar bonds?

Market Rate of Interest

What is the Face Amount?

How much the bonds are for

The face amount of bonds less the selling price

discount

what are the four basic statements

balance
cash flow
retained earnings
Income

selling price of bonds less the face amount

premium

cash flow from transactions that affect the net income of the company

operating

cash flow from transaction that affect investments in the noncurrent assets of the company.

Investing

Cash flow from transactions that affect the debt and equity of the company

Financing

General journal entry issuing bonds
what are the three entry's ?

cash
premium/ discount on bonds payable
bonds payable

General journal entry first interest payment
What are the entry's?

Interest expense
bonds
cash

General journal entry Amortization discount or premium
What are the entry's?

Interest expense
bonds
cash

General journal entry issuing bonds
how do you find the entry's?

cash- given on the test
bonds payable- face amount (given on the test)
premium/ discount on bonds payable- subtract bonds payalbe from cash

General journal entry first interest payment
How do you get the entry's?

Bonds- bond / Amount of years
cash- face amount x rate x time
Interest expense- subtract bonds from cash

General journal entry Amortization discount or premium
How do you get the entry's?

Bonds- bond / Amount of years
cash- face amount x rate x time
Interest expense- subtract bonds from cash