STATEMENT OF CASH FLOWS

Question 1

Operating Activities Inflows

Answer 1

unrestricted contributions, revenue from exchange transactions, revenue restricted for operating purposes

Question 2

Operating Activities Outflows

Answer 2

expenses paid and grants to other organizations

Question 3

Investing Activities Inflows

Answer 3

proceeds from sales of assets or works of art

Question 4

Investing Activities Outflows

Answer 4

payments for asset purchases

Question 5

Financing Activities Subsections

Answer 5

1. Proceeds from contributions subject to long-term donor restrictions
2. Other; proceeds and principal payments on loans or other long-term debt

Question 6

Principal difference (FP vs NFP)

Answer 6

contributions restricted for long-term purposes are reported in the financing section; unrestricted contributions and contributions subject to temporary restrictions are reporting in the operating section