Identify each transaction as one of the following: operating (O), investing (I), financing (F), significant non-cash (SNC), or not a cash flow statement (NCF) transaction.
Transaction |
Classification in an accounting cash flow statement |
Classification in a financial cash flow statement |
|
1 |
Payments of dividends on common stock |
____ |
____ |
2 |
Declaration of dividends on common stock |
____ |
____ |
3 |
Payments of dividends on preferred stock |
____ |
____ |
4 |
Declaration of dividends on preferred stock |
____ |
____ |
5 |
Payments to purchase PPE assets such as land and buildings |
____ |
____ |
6 |
Payments to purchase intangible assets |
____ |
____ |
7 |
Depreciation of PPE assets |
____ |
____ |
8 |
Amortization of intangible assets |
____ |
____ |
9 |
Payments to employees |
____ |
____ |
10 |
Payments to suppliers for goods or services received |
____ |
____ |
11 |
Payments to purchase inventories |
____ |
____ |
12 |
Receipts from issuance of bonds payable |
____ |
____ |
13 |
Receipts from issuance of long-term notes payable |
____ |
____ |
14 |
Receipts from sales of investments in stocks, bonds, and other securities (other than cash equivalents) |
____ |
____ |
15 |
Payments of interest to creditors |
____ |
____ |
16 |
Receipts from issuances of common stock and preferred stock |
____ |
____ |
17 |
Receipts from sale of treasury stock |
____ |
____ |
18 |
Receipts of dividends |
____ |
____ |
19 |
Receipts of interest |
____ |
____ |
20 |
Payments to purchase stocks, bonds, and other securities (other than cash equivalents) |
____ |
____ |
21 |
Receipts from customers for sales made or services rendered |
____ |
____ |
22 |
Payments to purchase treasury stock |
____ |
____ |
23 |
Payments to buy back the company’s own stock |
____ |
____ |
24 |
Miscellaneous receipts such as lawsuit settlements and refunds received from suppliers |
____ |
____ |
25 |
Payments of taxes to government |
____ |
____ |
26 |
Payments to settle outstanding bonds payable, mortgage notes payable, and other notes payable |
____ |
____ |
27 |
Receipts from sale of PPE assets and intangible assets |
____ |
____ |
28 |
Other payments such as contributions to charity |
____ |
____ |
29 |
Receipts from repayments of loans to borrowers |
____ |
____ |
30 |
Payments made to lend money to borrowers |
____ |
____ |
31 |
Purchase of a building and paying for it by issuing common stock |
____ |
____ |
32 |
Payments made to acquire a less than 5% stake in another company |
____ |
____ |
33 |
Payments made to acquire a 25% stake in another company |
____ |
____ |
34 |
Payments made to acquire a 75% stake in another company |
____ |
____ |
35 |
Payment of a lease installment |
____ |
____ |
36 |
Payment of a loan installment (interest portion) |
____ |
____ |
37 |
Payment of a loan installment (principal portion) |
____ |
____ |
38 |
Issuing stock dividend, i.e., bonus shares |
____ |
____ |
39 |
A 10% down payment made to purchase an office building |
____ |
____ |
40 |
Depreciation, amortization, impairments, and write-offs |
____ |
____ |
41 |
Payments received against issuance of right shares |
____ |
____ |
42 |
Early retirement of callable bonds exercising the call option |
____ |
____ |
43 |
Payments of preferred dividends |
____ |
____ |
44 |
Issuance of stock to convert convertible bonds into stock |
____ |
____ |
45 |
Net proceeds from the divestiture of certain operations |
____ |