Sources and Uses of Cash

Question 1

What categories must be shown reported in Statement of Cash Flows?

Answer 1

• Investing, Financing, Operating Activities
• Effects of Foreign Currency Translation
• Reconciliation of cash inflows/outflows w/ change in Cash/CCE on Balance Sheet
• Non-cash Investing and Financing activities

Question 2

How must the disclosure of non-cash investing and financing activities be disclosed?

Answer 2

-On a separate schedule, not on face of SCF