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Statement of cash flows - non-significant

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Reference no: EM13520330

Indicate if each transaction and event is (1) a source of cash, (2) a use of cash, and/or (3) an adjustment leading to a source or use of cash (assume an indirect format). List also its placement in the statement of cash flows: operations (O), financing (F), investing (I), noncash significant (NCS), noncash non-significant (NCN), or no effect (NE).

Example

Transaction or Event

Source

Use

Adjustment

Category in Statement of Cash Flows

Cash dividend received

X

0

a. Increase in accounts receivable.

b. Pay bank note.

c. Issue common stock.

d. Sell marketable securities.

e. Retire bonds.

f. Declare stock dividend.

g. Purchase equipment.

h. Convert bonds to preferred stock.

i. Pay dividend.

j. Increase in accounts payable.

 

Reference no: EM13520330

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