|
Cash Flows Classification |
Effect on Cash |
|||||
|
Operating |
Investing |
Financing |
Increase |
Decrease |
Noncash |
|
|
a. Net income |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
b. Paid cash dividend |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
c. Increase in receivables |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
d. Retirement of debt—paying cash |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
e. Purchase of treasury stock |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
f. Purchase of equipment |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
g. Sale of equipment |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
h. Decrease in inventory |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
i. Acquisition of land, using common stock |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
j. Retired bonds, using common stock |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
|
k. Decrease in accounts payable |
_______ |
_______ |
_______ |
_______ |
_______ |
_______ |
Required Place an X in the appropriate columns for each of the situations.