Cash outflow and inflow from business activities - EXAMPLES OF INFLOWS AND OUTFLOWS Operating activities Inflows Receipts from customers Interest

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

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CHAPTER 22 - 1 EXAMPLES OF INFLOWS AND OUTFLOWS Operating activities Inflows Outflows Receipts from customers Payments to suppliers Interest received Payments to employees Dividends received Interest payments Income tax refunds Tax payments Refunds from suppliers Payments on operating leases Receipts from lawsuits Settlement of lawsuits Insurance proceeds Purchases of trading securities Proceeds from sales of trading securities Principal payments on loans from suppliers (short- or long-term) Other receipts related to income-producing activities, including revenues received in advance Other payments related to income-producing activities, including prepayments and expenses Investing activities Inflows Outflows Proceeds from plant asset sales Payments to purchase plant assets Proceeds from sales and maturities of debt and equity securities not classified as cash equiv. or trading securities Purchases of debt and equity securities not classified as cash equiv. or trading securities Payments to purchase real estate Collections of principal amounts of loans made to other parties Loans made to other parties Payments for capitalized interest Sale of real estate Down payments and advance payments Casualty insurance proceeds (related to involuntary disposal of plant assets) made before or soon after the purchase of plant assets Financing activities Inflows Outflows Proceeds from stock issuance Payments to purchase treasury stock Proceeds from bond issuance Payments to retire bonds Proceeds from debt for specific investing activities Dividends paid to shareholders Principal payments on capital leases Proceeds from loans from financial institutions Principal payments on loans from financial institutions Principal payments on debt used to purchase productive assets financed by dealers or third parties
CHAPTER 22 - 2 STEPS IN PREPARING SCF

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