Cash outflow and inflow from business activities - EXAMPLES...

This preview shows page 1 - 3 out of 11 pages.

The preview shows page 1 - 3 out of 11 pages.
CHAPTER 22 - 1EXAMPLES OF INFLOWS AND OUTFLOWSOperating activitiesInflowsOutflowsReceipts from customersPayments to suppliersInterest receivedPayments to employeesDividends receivedInterest paymentsIncome tax refundsTax paymentsRefunds from suppliersPayments on operating leasesReceipts from lawsuitsSettlement of lawsuitsInsurance proceedsPurchases of trading securitiesProceeds from sales of trading securitiesPrincipal payments on loans from suppliers(short- or long-term)Other receipts related to income-producingactivities, including revenues received inadvanceOther payments related to income-producingactivities, including prepayments andexpensesInvesting activitiesInflowsOutflowsProceeds from plant asset salesPayments to purchase plant assetsProceeds from sales and maturities of debtand equity securities not classified ascash equiv. or trading securitiesPurchases of debt and equity securities notclassified as cash equiv. or tradingsecuritiesPayments to purchase real estateCollections of principal amounts of loansmade to other partiesLoans made to other partiesPayments for capitalized interestSale of real estateDown payments and advance paymentsCasualty insurance proceeds (related toinvoluntary disposal of plant assets)made before or soon after the purchase ofplant assetsFinancing activitiesInflowsOutflowsProceeds from stock issuancePayments to purchase treasury stockProceeds from bond issuancePayments to retire bondsProceeds from debt for specific investingactivitiesDividends paid to shareholdersPrincipal payments on capital leasesProceeds from loans from financialinstitutionsPrincipal payments on loans from financialinstitutionsPrincipal payments on debt used to purchaseproductive assets financed by dealers orthird parties
CHAPTER 22 - 2STEPS IN PREPARING SCF

Upload your study docs or become a

Course Hero member to access this document

Upload your study docs or become a

Course Hero member to access this document

End of preview. Want to read all 11 pages?

Upload your study docs or become a

Course Hero member to access this document

Term
Winter
Professor
N/A
Tags
Business, Management, Balance Sheet, Cash Flow Statement, Dividends, Interest, Sales, Generally Accepted Accounting Principles

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture