Cash Flow of Not-For-Profit

Question 1

Interest payment on short term bank loan

Answer 1

Operating outflow

Question 2

Purchase of an Ambulance

Answer 2

Investing outflow

Question 3

Unrestricted Promises Collected

Answer 3

Operating inflow

Question 4

Restricted Promises Collected

Answer 4

Financing inflow

Question 5

Interest received on investments

Answer 5

Operating inflow

Question 6

Cash received from a contributor as a good faith advance on a promise to contribute matching fund

Answer 6

Operating inflow

Question 7

Purchase of debt securities

Answer 7

Investing outflow

Question 8

Purchase of equities of a company

Answer 8

Investing outflow

Question 9

Principle payment on short term bank laon

Answer 9

Financing outflow

Question 10

Dividend income on equity investment

Answer 10

Operating inflow

Question 11

Cash received from donors of $90,000 designated by the not for profit’s governing board as restricted for long lived asset purchase.

Answer 11

Operating inflow

Question 12

Cash received of $30,000 restricted by donor for long term asset purcahse

Answer 12

Financing inflow

Question 13

A building was purchased with cash received of $30,000 restricted by donor for long term asset purchase.

Answer 13

Investing outflow