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Fall 24 > 472 Final > Flashcards

472 Final Flashcards

1
Q

Sale of preferred stock

A

Financing Inflow

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2
Q

Sale of equipment

A

Investing Inflow

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3
Q

Purchase of treasury stock

A

Financing Outflow

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4
Q

Merchandise sales

A

Operating Inflow

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5
Q

Issuance of a short-term note payable

A

Financing Inflow

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6
Q

Purchase of inventory

A

Operating Outflow

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7
Q

Repayment of note payable

A

Financing Outflow

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8
Q

Paying Employee salaries

A

Operating Outflow

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9
Q

Sale of land

A

Investing Inflow

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10
Q

Issuance of bonds

A

Financing Inflow

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11
Q

Acquisition of bonds of another corporation

A

Investing Outflow

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12
Q

Payment of semiannual interest on bonds payable

A

Operating Outflow

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13
Q

Payment of a cash dividend

A

Financing Outflow

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14
Q

Purchase of an office building

A

Investing Outflow

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15
Q

Collection of non-trade note receivable (principal amount)

A

Investing Inflow

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16
Q

Loan to another company

A

Investing Outflow

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17
Q

Purchase of the company’s shares for their retirement

A

Financing Outflow

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18
Q

Payment of income taxes

A

Operating Outflow

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19
Q

Issuance of a long-term note payable

A

Financing Inflow

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20
Q

Sale of a patent

A

Investing Inflow

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21
Q

Options, rights, and warrants

A

The treasury stock method is used.

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22
Q

Multiple convertible securities

A

Need to be ranked high to low in terms
of dilutive effect.

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23
Q

Basic EPS

A

No dilution considered.

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24
Q

Earnings available to common
shareholders

A

The numerator in the EPS formula.

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25
Q

Dividend payout ratio

A

Tends to be lower for growth companies.

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26
Q

Convertible bonds

A

Add after-tax interest to EPS numerator

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27
Q

Diluted EPS

A

assumes potential common shares became common stock.

28
Q

Treasury stock method

A

Assumption used for options, rights, and warrants.

29
Q

Simple capital structure

A

Dual presentation of EPS does not apply.

30
Q

If-converted method

A

Applies to both convertible debt and convertible equity securities, helps measure dilution

31
Q

Sale of common shares

A

Financing Inflow

32
Q

Retirement of common shares

A

Financing Outflow

33
Q

Loss on sale of equipment

A

Operating Inflow

34
Q

Proceeds from sale of equipment

A

Operating Inflow

35
Q

Issuance of short-term note payable for cash

A

Investing Inflow

36
Q

Acquisition of building for cash

A

Investing Outflow

37
Q

Purchase of marketable securities (not a cash equivalent)

A

Investing Outflow

38
Q

Purchase of marketable securities (considered a cash equivalent)

A

Nothing, transferring cash to different cash equivalent

39
Q

Cash payment for 3-year insurance policy

A

Operating Outflow

40
Q

Collection of note receivable with interest (principal amount, $22)

A

Operating Inflow

41
Q

Declaration of cash dividends

42
Q

Distribution of cash dividends declared in 2023

A

Financing Outflow

43
Q

Gain on sale of land

A

Operating Inflow

44
Q

Depreciation expense

A

Operating Outflow

45
Q

Loss on sale of equipment

A

Operating Outflow

45
Q

Increase in accounts receivable

A

Operating Outflow

46
Q

Decrease in inventory

A

Operating Outflow

47
Q

Increase in accounts payable

A

Operating Outflow

48
Q

Increase in salaries payable

A

Operating Outflow

49
Q

Decrease in discount on bonds payable

A

Operating Outflow

50
Q

Decrease in prepaid insurance

A

Operating Outflow

51
Q

Decrease in income tax payable

A

Operating Outflow

52
Q

Purchase of land

A

Investing Outflow

53
Q

Purchase of short-term investment

A

Investing Outflow

54
Q

Sale of land

A

Investing Inflow

55
Q

Sale of equipment

A

Investing Inflow

56
Q

Sale of common and preferred stock

A

Financing Inflow

57
Q

Issuance of bonds and other debt securities

A

Financing Inflow

58
Q

Buyback of stock

A

Financing Outflow

59
Q

Repayment of debt

A

Financing Outflow

60
Q

Payment of cash dividends to shareholders

A

Financing Outflow

61
Q

Dividends received from investments

A

Operating Inflow

62
Q

Retirement of bonds payable

A

Financing Outflow

63
Q

Investment revenue received

A

Operating Inflow

64
Q

Payment for the early extinguishment of long-term notes

A

Financing Outflow

Fall 24 (7 decks)

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