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MATCHING! Cash inflow from investing activities Cash outflow from financing activities Reports cash receipts and cash payments that increase or decrease long-term assets Cash outflow

MATCHING!

Cash inflow from investing activities

Cash outflow from financing activities

Reports cash receipts and cash payments that increase or decrease long-term assets

Cash outflow from investing activities

Calculated by combining the net cash flows from operating activities, net cash flows from investing activities and net cash flows from financing activities

Cash inflow from financing activities

Purchase of equipment financed by a long term note

Reports on activities that create revenue or expense

Report cash inflows and outflows involved in long-term liabilities and equity

Cash receipts and cash payments of a business

Reports on a businesss cash receipts and cash payments for a period of time

Non-cash expense that is added as an adjustment under the indirect method

Starts with net income and adjusts it to net cash provided by operating activities

1.

Statement of Cash Flows

2.

Cash flows

3.

Operating activities section

4.

Investing activities section

5.

Financing activities section

6.

Non-cash investing and financing activities

7.

Indirect method

8.

Depreciation expense

9.

Increase (decrease) in cash

10.

Sale of equipment

11.

Purchase of a building

12.

Issue stock for cash

13.

Payment of dividends

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