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IO Chapter 14,P7 Cash Flow Classification Effect on Cash operating Investing Financing NoncashSoure use Activity Activity Activity TransactionIncreaseDecrease No Effect Transaction 1. Incurred a net loss. 2. Declared and issued a stock dividend. 3. Paid a cash dividend. 4. Collected accounts recéivable. 5. Purchased inventory with cash. 6. Retired long-term debt with cash. 7. Sold available-for-sale securities at a loss. Issued stock for equipment. 9. 8. Purchased a one-year insurance polilcy with cash. 10. Purchased treasury stock with cash. 11. Retired a fully depreciated truck (no gain or loss). 12. Paid Interest on note. 13. Received cash dividend on Investment. 14. Sold treasury stock. 15. Paid Income taxes 16. Transferred cash to money market account. Purchased land and building with a mortgage 17. Cash equivalent Copyng, HougaonMinin Company A. ngos reserved. マ
Twelve Chapter 14 P1 Cash Flow Classification Effect on Cash Sourte use Transaction Increase Decrease No Effect Transaction Activity Activity Activity 1. Earned a net income. 2. Declared and paid cash dividend. 3. Issued stock for cash. 4. Retired long-term debt by issuing stock 5. Paid accounts payable 6. Purchased inventory 7. Purchased a one-year 8. Purchased a long-term with cash. insurance policy with cash. investment with cash. Sold trading securities at a gain. 9. 10. Sold a machine at a loss. 11. Retired fully depreciated equipment. 12. Paid interest on debt. 13. Purchased available-for-sale securities (long-term). 14. Recelved dividend income. 15. Received cash on account. 16. Converted bonds to commorn stock 17. Purchased ninety-day Treasury bill. Cash equivalent. Copyright Houghton Mittin Company. All rights
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Cash f low classian Effect on cask Transaction Encorred a No effect Net loss Transaction . Declared and esting eh k rsSued a stock divide nd activit 3, Paid aasん t Collected 5. Purchased Inventory I operating,… Decrease inance activity dividend Encre au oeer ease Del rea嫒 De cve ane accounts Receivable oPerating achity 4. Reired long- a aciv ng- term Financ e activity . Sald atvailable for Iatesktr Sale Securi ties at achv ty a loss Es5ued stock er nvesig Nod EQUIP ment achv 7. Purchased treasury Pnona Decrea stock coitん cash- activity lo, Purcha3ed a one-year EinaMG Finame inSorance fPolicy witl athvi Decre cashli: Rehired a tPolly deRrecialed trock oPera tin activiy 12. Paid ntevest on dernkiog or finance uo effed No te 13. Received cash fi v dividend on Tvesten Increae 14. Sald treaNorj Fina yFinance achv stock (5. Paid Inome Taky dPevnt acivi l. PorchaSed land T Invesing & bilding coltん ! Activit. mor ta ga 3 17. Tranyterred Ca Fi nanć Decrear to mbhey maxket ac livity accouI6. Converted bonds vo effect Non-Ca ConOD StockTranarhen Purchars nch ieDecre J-day Finance aciviI. Earned a Net Inco m ct 2. Declaved & faid cfian /3.rssued stockfercad, Dividend activity Finance achiv y peer Retired lengrdest nakivt bec re Decre Decreay activ 1, Purchayd a one-yead Finance n urame Policy wit ach pecr 8. Purkasd lnteo Financ t ong-terh Dec re a Invent ment with an φ, Solda machine atla) rnachweg Inves petre Ιφ. Retired Aully defre. achatiy Sold tradiog Securitics nvestih 12- paid Th tondbr Finance v江, actV Locrea activity activi In veSting Decrean 13. Porcha ts ava Sale Secunitre Receive d dividend Fnan cio Incre Finam 15, Received CaNo 6,0 Tntea оссо。 activ Viサcash flow classifications and its effects.

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