Accounting Ch. 5- Cash Flows

Issuance of Capital Stock

Financing Activity

Purchase of Land and Building

Investing Activity

Redemption of Bonds

Financing Activity

Sale of Equipment

Investing Activity

Depreciation of Machinery

Operating Activity- Add to Net Income

Amortization of Patent

Operating Activity- Add to Net Income

Issuance of Bonds for Plant Assets

Reported as significant Noncash Activity

Payment of Cash Dividends

Financing Activity

Exchange of furniture for office equipment

Reported as significant Noncash Activity

Purchase of Treasury Stock

Financing Activity

Loss on Sale of Equipment

Operating Activity- Add to Net Income

Increase in Accounts Receivable

Operating Activity- Deduct from Net Income

Decrease in Accounts Payable

Operating Activity- Deduct from Net Income

Decrease in Inventory

Operating Activity- Add to Net Income

Gain on Sale of Plant Assets

Operating Activity- Deduct from Net Income

Loss

Operating Activity- Add to Net Income