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-CASH FLOWS FROM THE OPERATING ACTIVITIES SECTION OF STATEMENT OF CASH FLOWS- IN

ID: 2547876 • Letter: #

Question

-CASH FLOWS FROM THE OPERATING ACTIVITIES SECTION OF STATEMENT OF CASH FLOWS- INSTRUCTIONS: Selected data from various accounts during a fiscal year are presented below. By the use of X's, indicate whether each of the items will be (1) added to or (2) deducted from net income in arriving at cash flows from n the statement of cash filows using the indirect method. If the change is not reported in termination of cash flows from operating activities, place an X in the Not Reported column Cash Flows from Operating Activities DeductedNot Added to Net Income from Net Income ITEMS Reported S 0. Stock dividends declared 1. Amortization of bond discount 2. Building and land purchased by issuing common stoc.... 3. Increase in prepaid expenses.. 4. Depreciation expense on equipment. 5. Increase in dividends payable 6. Common stock issued for cash 7. Increase in inventories.... 8. Increase in accounts payable 9. Gain on sale of land · Amortization expense on patents Loss on sale of long-term investments... Decrease in accounts receivable

Explanation / Answer

Cash flow from operating activities

Items

Added to net income

Deducted from net income

Not reported

Reasons

Stock dividends declared

X

Net profit has been reduced but not operating activities

Amortization of bond discount

X

Net profit has been reduced but not operating activities

Increase in prepaid expenses

X

Increase in current assets

Depreciation expenses on equipment

X

Non-cash expenses

Increase in dividends payable

X

Non-operating activities

Common stock issued for cash

X

Non-operating activities

Increase in inventories

X

Increase in current assets

Increase in accounts payable

X

Increase in current liabilities

Gain on sale of land

X

Non-operating activities but has increased the net income

Amortization expense on patent

X

Non-cash expenses

Loss on sale of long-term investment

X

Non-operating activities but has decreased the net income

Decrease in accounts receivable

X

Decrease in current assets

Cash flow from operating activities

Items

Added to net income

Deducted from net income

Not reported

Reasons

Stock dividends declared

X

Net profit has been reduced but not operating activities

Amortization of bond discount

X

Net profit has been reduced but not operating activities

Increase in prepaid expenses

X

Increase in current assets

Depreciation expenses on equipment

X

Non-cash expenses

Increase in dividends payable

X

Non-operating activities

Common stock issued for cash

X

Non-operating activities

Increase in inventories

X

Increase in current assets

Increase in accounts payable

X

Increase in current liabilities

Gain on sale of land

X

Non-operating activities but has increased the net income

Amortization expense on patent

X

Non-cash expenses

Loss on sale of long-term investment

X

Non-operating activities but has decreased the net income

Decrease in accounts receivable

X

Decrease in current assets