2nd Periodical Exam in ABM2

Charlotte is reviewing the financial documents of her small business. She needs to provide an analysis of inflows and/or outflows of cash from/to operating, investing and financing activities.

• Cash Flow Statement

• Bank Statement

• Statement of Financial Position

• Statement of Comprehensive Income

Cash flows associated with obtaining and repaying capital.

• Operating Activities

• Financing Activities

• Investing Activities

• Revenue Activities

Cash flows associated with the acquisition or disposal of long-term assets.

• Operating Activities

• Financing Activities

• Investing Activities

• Capital Activities

Activities that are directly related to the main revenue-producing activities of the company such as cash from customers and cash paid to suppliers/employees.

• Operating Activities

• Financing Activities

• Investing Activities

• Paying Activities

Cash paid to suppliers

• Operating Activities

• Financing Activities

• Investing Activities

Cash received from getting a loan on the bank.

• Operating Activities

• Financing Activities

• Investing Activities

Cash paid to purchase equipment.

• Operating Activities

• Financing Activities

• Investing Activities

Cash paid to owners.

• Operating Activities

• Financing Activities

• Investing Activities

The statement of cash flow clarifies cash flows according to what?

• Operating and Non-operating Flows

• Investing and Non-operating Flows

• Inflow and Outflow

• Operating, Investing, and Financing Activities

All of the following will be reported in the Cash Flow Statement EXCEPT?

• Cash payment for assets during the period

• The changes in owner's equity during the period

• Cash collections for receivables during the period

• Borrowings from banks during the period