1.06 STATEMENT OF CASH FLOWS Flashcards
Operating Activities
Inflows: Dividends received, Interest Received, cash from customers, disposal of trading securities
Outflows: to suppliers, to employees, interest paid, income taxes, acquisition of trading securities
Investing Activities
loans to others/principal collections, investments in other company stocks, intangibles, buy or sell PPE (include capital repairs)
Financing Activities
borrowing and paying back, issuing or repurchasing equity, dividends paid
Net Cash from Operating Activities
+ Depreciation
+ Amortization Exp
+ Losses
- Gains
- Amortization of Bond Premium
- Dividends Received
Changes in CA (add/subtract in opposite direction of change)
Changes in CL (add/subtract in same direction of change)
Equity Method
owns 20 - 50%
Cash Equivalent
original maturity is 3 months or less away from date of purchase
Acquiring debt instruments of other entities that will be held to maturity
Investing
Sale of property plant and equipment
Investing
Deferred income tax liability
Operating (same sign)
Amortization of bond premium
Operating deduction
Loss on asset
Operating addition
Gain on asset
Operating deduction
Deprecation expense
Operating addition
Amortization expense
Operating addition
Equity in earnings from investee
Operating deduction
