Which of the following would not appear in the investing section of the statement of cash flows? a. Purchase of inventory. b. Sale of obsolete equipment used in the factory. c. Purchase of land for a new office building. d. All of the above would appe (2024)

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• Which of the following would be a cash flow from investing activities? (check all that apply) - Proceeds from issuing stock - Depreciation on a building - Proceeds from selling equipment - Payments to acquire a company - Purchases of inventory
• Which of the following would be appropriately placed in the Investing Section? A. Cash paid to purchase Land - 30,000 B. Cash received from the sale of Land - 30,000 C. Cash used for depreciation of building - 10,000 D. both A and C E. both B and C
• On the statement of cash flows, the cash flows from investing activities section would include all of the following except _______. (a) receipts from the sale of plant assets (b) payments to acquire plant assets (c) payments to acquire land for plant expa
• Which of the following is a cash outflow for a financing activity on the statement of cash flows? A. Purchase of land B. Purchase of treasury stock C. Loans made to another party D. Purchase of long-term investments such as the stock of another company
• Which of the following does not represent an outflow of cash and therefore would not be reported on the statement of cash flows as a use of cash? (a) Purchase of noncurrent assets (b) Purchase of treasury stock (c) Discarding an asset that had not yet bee
• Would the sale of equipment for cash appear in the operating, investing, or financing activities section of the statement of cash flows, or would it not appear at all? Explain.
• Which of the following items is not considered an investing cash flow in the statement of cash flows? a. Purchase of equipment. b. Purchase of securities. c. Issuing common stock for cash. d. Sale of land.
• Identify whether the following would be reported as an operating, investing, or financing activity on the statement of cash flows: Purchase of equipment.
• Determine whether the following transaction is classified as investing activity in a statement of cash flows or not: Plant asset purchases.
• Consider the following transaction of Bright Expressions, Inc.: Purchased new factory equipment for $3,500; paid cash. Classify the transaction as Operating, Investing or Financing Activity.
• How will a purchase of land and building be reported on the statement of cash flows? Is it a cash inflow or outflow, and what section is it classified in?
• Determine whether the following transaction is classified as investing activity in a statement of cash flows or not: Plant asset sales.
• Statement of Cash Flows. The following is a list of items for Witts Company's 2013 statement of cash flows: a. receipt from sale of equipment, $2,700. b.increase in inventory, $3,900. c.net income, $1
• Of the following items, which is not classified as an investing activity on the statement of cash flows? A. Selling goods and services B. Sale of a plant asset for cash C. Collecting loans D. Purchasing land
• Classify the following below as an operating, investing, or financing activity under ASPE. Receipt of cash from the sale of equipment
• Which of the following is not a typical cash flow under operating activities? a. Cash inflows from sale of goods or services. b. Cash inflows from sale of property, plant, and equipment. c. Cash outflows to employees. d. Cash outflows to suppliers.
• A company purchases a building and some equipment for $45,000 in cash. Is this classified as an operating, investing, or financing activity on the statement of cash flows?
• Which of the following is reported as an investing activity? A. Depreciation on plant assets B. Cash payments to acquire new equipment C. Cash received for the sale of stock to investors D. Interest received on a money market bank account
• Which section of the statement of cash flows (operating, investing, or financing) should contain a purchase of equipment with cash? Would this item result in an inflow or outflow of cash?
• Depreciation of plant and equipment will appear in which section of the statement of cash flows?
• Which of the following are investing activities? a. Selling a plant asset b. Exchanging an old asset and cash for a new plant asset c. Depreciating or amortizing an asset d. Both (A) and (B)
• Which of the following is classified as an operating activity on a statement of cash flows? a. sale of equipment b. issuance of common stock c. purchase of inventory d. payment of dividends
• In a statement of cash flows, receipts from sales of property, plant, and equipment should be classified as a _______. (a) operating activity (b) financing activity (c) investing activity (d) selling activity.
• Which of the following transactions would be reported within the investing section of the cash flow statement? a. The cash sale of land at a loss. b. The purchase of a building in exchange for common stock. c. The receipt of a stock dividend from a sto
• Which of the following is not reported as a cash flow from investing activities?a) Sale of a depreciable asset for cash.b) Purchasing land in exchange for common stock.c) Selling a long-term invest
• When a business plans to sell land, buildings, or equipment, it is shown in the _____ activities section of the cash budget. a. financing b. investing c. operating d. expense account
• From the following information prepare the investments section of the statement of cash flows: (1) Purchased a building for $10,000 cash. (2) Sold a machine: selling price, $12,000; cost, $16,000; accumulated depreciation, $9,000. (3) Paid a cash divid
• When preparing a statement of cash flows using the indirect method, which of the following is correct? A. Proceeds from the sale of equipment should be added to the net income in the operating activities section. B. A loss on the sale of land should be
• Determine whether the following transaction is classified as financing activity in a statement of cash flows or not: Intangible asset acquisitions and disposals
• In preparing a company's statement of cash flows for the year just ended, the following information is available: Loss on the sale of equipment $14,000 Purchase of equipment$145,000 Proceeds from the sale of equipment$126,000 Repayment of outstanding b
• Under what section of the statement of cash flows would you classify the purchase of equipment by issuing a long-term note payable? a. operating. b. investing. c. financing. d. noncash activity.
• Indicate whether the installment sale method of accounting can apply to the following transaction: Sale of single parcel of land held as an investment where a taxable loss resulted.
• A company pays $30,000 to purchase equipment, sells a piece of land for $100,000 cash that originally cost $40,000 (i.e., $60,000 gain), and purchases a $150,000 building by paying half with common stock and half with cash. What is the net cash inflow or
• Depreciation of plant and equipment will appear in which section of the cash flow statement? a. does not appear in the statement. b. investing activities section. c. financing activities section. d. operating activities section.
• Determine whether the following transaction is classified as investing activity in a statement of cash flows or not: Intangible asset acquisitions and disposals.
• Indicate which section of the statement of cash flows should contain each of the following items and whether each item would result in an inflow or outflow of cash. The sections are operating, investing, and financing. a. sold a building at book value b.
• Investing activities include all of the following except cash: a. inflows from the sale of debt securities of other entities. b. outflows to redeem the entity's long-term debt. c. outflows to purchase property, plant, and equipment. d. outflows to make lo
• The following is a list of the items to be included in the preparation of Yellow Company's 2016 statement of cash flows: a. proceeds from the sale of land, $2,100. b. payments of interest, $5,000. c. equipment acquired by capital lease, $7,200. d. proceed
• Which of the following would be reported as a cash receipt from investing activities? A. Loaning money to another business B. Proceeds from the sale of long-term investments C. Purchase of plant assets D. Proceeds from the sale of treasury stock
• Produce a trial balance for the following information. Sept. 1 Invested $12,400 cash in the business in exchange for common stock. 5 Purchased equipment for $10,200 paying $3,200 in cash and the bal
• Which of the following is an investing activity? a. Payment of dividends. b. Purchase of inventory for cash. c. Purchase of equipment for cash. d. Purchase of company shares.
• Which of the following is not considered an investing activity when preparing the statement of cash flows? A. a purchase of equipment. B. receipts on notes receivable. C. a sale of investments. D. payment of dividends.
• The cash flow statement of the United Company is in process for 2015. The United Company is reporting the following balances: 12/31/14 12/31/15 Equipment $100,000 $170,000 Loss on sale of equipment $0 $10,000 Accumulated depreciation-Equipment $75,000 $9
• The cash flow statement of the United Company is in process for 2015. The United Company is reporting the following balances: 12/31/14 12/31/15 Equipment $100,000 $170,000 Loss on sale of equipment$0 $10,000 Accumulated depreciation-Equipment $75,000 $95
• Which of the following would be accounted for at the same amount on the Income Statement and the Statement of Cash Flows? a. the cash purchase of supplies b. the cash purchase of inventory c. the purchase of large equipment d. the issuance of bonds for a
• A company sold equipment with a book value of $9,000 at a gain of $2,500. How much will be reported in the investing activities section of the statement of cash flows as cash received upon the sale of the equipment? a. The cash received upon the sale of
• On the statement of cash flows, in which section would the purchase of land appear? a. Non-cash activities b. Operating activities c. Investing activities d. Financing activities
• Consider the following transaction: Paid cash to purchase new equipment. Indicate whether the given transaction affect operating, investing, or financing activities, or none of the activities.
• The following is a list of the items to be included in the preparation of Warrick Company's 2016 statement of cash flows: a.Net income, $42,700 b.Payment for purchase of building, $83,000 c.Increase i
• Consider the following transaction: Purchasing intangible assets by issuing stock in return. Determine whether the transaction is a cash flow from investing activities, financing activities, or operating activities, or if it is a non-cash transaction to b
• Which of the following would be a cash flow from investing activities? (check all that apply) a)Proceeds from selling equipment b)Depreciation on a building c)Purchases of inventory d)Proceeds from is
• The cash flow statement of the United Company is in process for 2015. The United Company is reporting the following balances: 12/31/14 12/31/15 Equipment $100,000 $170,000 Loss on sale of equipment $0 $10,000 Accumulated depreciation-Equipment $75,000 $
• Which of the following would not appear in the operating activities section of a statement of cash flows using the direct method? a. Gain on sale of equipment b. Cash paid for income taxes c. Payments to suppliers d. Interest received on notes receivable
• In a statement of cash flows, receipts from sales of property, plant, and equipment generally are classified as: a. Investing activities b. Selling activities c. Operating activities d. Financing activities
• Identify whether the following would be reported as an operating, investing, or financing activity on the statement of cash flows: Disposal of equipment.
• Would the purchase of land in exchange for a long-term note payable appear in the operating, investing, or financing activities section of the statement of cash flows, or would it not appear at all? Explain.
• An example of a financing activity is: A. the sale of merchandise for cash. B. the issue of stock for cash. C. the sale of used equipment for cash. D. the purchase of a building.
• Which of the following would be classified as a cash outflow from an operating activity? a. Purchase of an investment. b. Payment of goods purchased from suppliers. c. Payment of dividends. d. Purchase of equipment.
• Classify the following activity from a section of the Statement of Cash Flows as (1) Investing, (2) Financing, (3) Operating or (4) Significant Non-Cash Activity: Purchased equipment for cash.
• Depreciation will appear in which section of the statement of cash flows? a. Planning activities. b. Financing activities section. c. Operating activities section. d. Investing activities section. e. Depreciation of plant and equipment does not appear on
• When equipment is sold for cash, the amount received is reflected as a cash: a. inflow in the operating section. b. outflow in the operating section. c. inflow in the financing section. d. inflow in the investing section.
• In preparing a company's statement of cash flows for the most recent year, the following information is available: Loss on the sale of equipment $13,000 Purchase of equipment $148,000 Proceeds from the sale of equipment $129,000
• Classify how the purchase of land and a building is reported in the statement of cash flows. a. operating activity: add to net income b. operating activity: deduct from net income c. investing activity d. financing activity e. significant non-cash activit
• All of the following would be included in a company's investing activities except: a. purchase of land. b. payment of dividends. c. collection of loan repayments. d. purchase of equipment. e. purchase of another company's stock.
• Identify whether each of the following would be reported as an operating, investing, or financing activity on the statement of cash flows: a. Purchase of investments. b. Purchase of equipment. c. P
• Which of the following is NOT a part of investing activities? A. Buying a building B. Collecting on a loan receivable C. Borrowing money D. Selling off equipment
• In preparing a company's statement of cash flows for the most recent year, the following information is available: Loss on the sale of equipment: $14,000 Purchase of equipment: $225,000 Proceeds from
• Depreciation on factory equipment would be reported in the statement of cash flows in _______. (a) the cash flows from the financing activities section (b) cash flows from investing activities section (c) separate schedule (d) the cash flows from the oper
• Where would these go on the Statement of Cash Flows? | 1. Purchase of treasury stock | A. Operating | 2. Sale of long term investments at cost | B. Financing | 3. Purchased building by taking out a mortgage. | C. Investing | 4. Converted bonds payable to
• For each transaction listed below, indicate where it would be presented on the statement of cash flows. a) purchase of copyright for cash b) proceeds from the sale of land c) proceeds from the sale of common stock d) cash received as interest from loan th
• Consider the following: Issued common stock for $25,000, sold office equipment for $1,200, paid cash dividends $6,000, purchased investments for $2,000, purchased new equipment for $4,000. What was the net cash inflow (outflow) from investing activit
• Which of the following is not an investing cash flow? a. Proceeds from the sale of equipment. b. Repayment of debentures. c. Purchase of another company. d. None of the options. e. Purchase of shares on the stock market.
• On the statement of cash flows, the cash flows from the financing activities section would include _______. (a) receipts from the sale of investments (b) payments for the acquisition of investments (c) payments for acquisition of plant assets (d) receipts
• Riverbed Corporation engaged in the following cash transactions during 2017 Sale of land and building Purchase of treasury stock Purchase of land Payment of cash dividend Purchase of equipment Issuanc
• Identify which statement the following item would appear: Cash received from selling property, plant and equipment during the period. a. Income Statement b. Balance Sheet c. Statement of Cash Flows
• In preparing a company's statement of cash flows for the most recent year, the following information is available: Loss on the sale of equipment $14,600 Purchase of equipment $151,000 Proceeds from the sale of equipment $132,000 Repayment of outstanding b
• On the statement of cash flows, the cash flows from operating activities section would include which of the following? a. receipts from the issuance of capital stock b. receipts from the sale of investments c. cash receipts from sales activities d. paymen
• The appropriate section in the statement of cash flows for reporting the purchase of equipment for cash is: A) Operating activities. B) Financing activities. C) Investing activities. D) None of these as this is not reported on the statement of cash flows.
• Bradley reported the following during the current year: Depreciation expense $16,000 Gain on the sale of land $12,900 Purchase of new equipment $36,800 Cash received from the sale of land $94,700 Bradley's net cash flow from investing activities as report
• Identify which statement the following item would appear: Property, plant and equipment, ending balance. a. Income Statement b. Balance Sheet c. Statement of Cash Flows
• The appropriate section in the statement of cash flows for reporting the purchase of land in exchange for common stock is: A. Operating activities. B. Financing activities. C. Investing activities. D. Schedule of noncash investing or financing activit
• How will the sale of equipment at a loss be reported on the statement of cash flows? Is it a cash inflow or outflow, and what section is it classified in?
• Prepare the Operating Section only of a statement of cash flows using the information below: -Net income $618,072 -Depreciation $47,544 -Gain on sale of equipment $7,924 -Accounts receivable increase
• Which of the following is included in the cash flows from the financing activities section of the statement of cash flows? a) Interest revenue b) Sale of equipment c) Interest expense d) Purchase of treasury stock e) Purchase of stock in another company
• Consider the following transaction: Purchase of a building by issuing bonds in return. Determine whether the transaction is a cash flow from investing activities, financing activities, or operating activities, or if it is a non-cash transaction to be show
• Based on the following information, compute cash flows from investing activities under GAAP. Cash collections from customers$770 Purchase of used equipment185 Depreciation expense185 Sale of inves
• For the following business activity, determine whether it is an operating, an investing, or a financing activity: Purchasing inventory for resale.
• Which of the following transactions would be shown in the non-cash investing and financing activities section of the statement of cash flows? A. Purchased land for $30,000 cash. B. Settled a long-term note payable by issuing common stock. C. Issued 20,0
• Schwerin Corporation reports the following on its 2005 financial statements. 2004 2005 From the statement of cash flows: Cash proceeds from the sale of equipment $100 million Cash outflow for purchase of equipment 170 million Depreciation 50 million Gain
• Based on the following information, compute cash flows from investing activities under GAAP. Cash collections from customers $830 Purchase of used equipment 215 Depreciation expense 215 Sale of invest
• A company's statement of cash flows includes the following cash transactions. Sales 1,250,000 Inventory Purchase -750,000 Property and Equipment purchase -270,000 Interest Payment on Long-Term Debt -25,000 Payment on Wages -315,000 Payment on Rent -40,000
• Determine whether the following transaction is classified as significant non-cash financing and investing activity in the statement of cash flows or not: Purchases and sales of natural resources.
• In preparing a company's statement of cash flows for the most recent year, the following information is available: ($) Loss on the sale of equipment 15,400 Purchase of equipment 159,000 Proceeds from the sale of equipment 140,000 Repayment of outstanding
• The acquisition of land by issuing common stock is: i. a noncash transaction that is not reported in the body of a statement of cash flows. ii. a cash transaction and would be reported in the body of a statement of cash flows. iii. a noncash transactio
• Which of the following would be considered a cash outflow in the investing activities section of the statement of cash flows? A) Dividends paid to the company's own stockholders. B) Retirement of bonds payable. C) Purchase of equipment. D) Payment of inte
• In preparing Marjorie Company's statement of cash flows for the most recent year, the following information is available: Purchase of equipment $260,000 Proceeds from the sale of equipment $87,000 Purchase of land $91,000 Net cash flows from investing a
• Equipment with a book value of? $8,000 is sold for? $1,000 cash. The statement of cash flows will report? a. $1000 cash inflow in the investing activities section. b. $1000 cash inflow in the operating activities section. c. $7000 cash outflow in the o
• Identify whether each of the following would be reported as an operating, investing, or financing activity on the statement of cash flows: a. Purchase of investments b. Purchase of equipment c. Payment for selling expenses d. Collection of accounts re
• For the following business activity, determine whether it is an operating, an investing, or a financing activity: Purchasing equipment.
• The appropriate section in the statement of cash flows for reporting the purchase of equipment for cash is: A. Operating activities. B. Financing activities. C. Investing activities. D. Schedule of noncash investing or financing activity. E. None of