Identify each transaction as one of the following: operating (O), investing (I), financing (F),…

Transaction

Classification in an accounting cash flow statement

Classification in a financial cash flow statement

1

Payments of dividends on common stock

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2

Declaration of dividends on common stock

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3

Payments of dividends on preferred stock

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4

Declaration of dividends on preferred stock

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5

Payments to purchase PPE assets such as land and buildings

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6

Payments to purchase intangible assets

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7

Depreciation of PPE assets

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8

Amortization of intangible assets

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9

Payments to employees

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10

Payments to suppliers for goods or services received

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11

Payments to purchase inventories

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12

Receipts from issuance of bonds payable

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13

Receipts from issuance of long-term notes payable

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14

Receipts from sales of investments in stocks, bonds, and other securities (other than cash equivalents)

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15

Payments of interest to creditors

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16

Receipts from issuances of common stock and preferred stock

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17

Receipts from sale of treasury stock

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18

Receipts of dividends

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19

Receipts of interest

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20

Payments to purchase stocks, bonds, and other securities (other than cash equivalents)

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21

Receipts from customers for sales made or services rendered

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22

Payments to purchase treasury stock

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23

Payments to buy back the company’s own stock

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24

Miscellaneous receipts such as lawsuit settlements and refunds received from suppliers

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25

Payments of taxes to government

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26

Payments to settle outstanding bonds payable, mortgage notes payable, and other notes payable

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27

Receipts from sale of PPE assets and intangible assets

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28

Other payments such as contributions to charity

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29

Receipts from repayments of loans to borrowers

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30

Payments made to lend money to borrowers

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31

Purchase of a building and paying for it by issuing common stock

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32

Payments made to acquire a less than 5% stake in another company

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33

Payments made to acquire a 25% stake in another company

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34

Payments made to acquire a 75% stake in another company

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35

Payment of a lease installment

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36

Payment of a loan installment (interest portion)

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37

Payment of a loan installment (principal portion)

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38

Issuing stock dividend, i.e., bonus shares

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39

A 10% down payment made to purchase an office building

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40

Depreciation, amortization, impairments, and write-offs

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41

Payments received against issuance of right shares

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42

Early retirement of callable bonds exercising the call option

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43

Payments of preferred dividends

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44

Issuance of stock to convert convertible bonds into stock

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45

Net proceeds from the divestiture of certain operations

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