Indicate if each transaction and event is (1) a source of cash, (2) a use of cash, and/or (3) an adjustment leading to a source or use of cash (assume an indirect format). List also its placement in the statement of cash flows: operations (O), financing (F), investing (I), noncash significant (NCS), noncash non-significant (NCN), or no effect (NE).
Example
|
Transaction or Event |
Source |
Use |
Adjustment |
Category in Statement of Cash Flows |
|
Cash dividend received |
X |
0 |
||
|
a. Increase in accounts receivable. |
||||
|
b. Pay bank note. |
||||
|
c. Issue common stock. |
||||
|
d. Sell marketable securities. |
||||
|
e. Retire bonds. |
||||
|
f. Declare stock dividend. |
||||
|
g. Purchase equipment. |
||||
|
h. Convert bonds to preferred stock. |
||||
|
i. Pay dividend. |
||||
|
j. Increase in accounts payable. |
||||