What items are included in operating activities on the Statement of Cash Flows?
Operating activities include:
- Cash received from customers
- Interest and Dividends
- Trading Debt Securities
- Cash paid to Vendors and Suppliers
- Interest
- Taxes from Operating Activities
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What items are included in investing activities on a Statement of Cash Flows?
Investing activities include:
- Cash received:
Sale of PP&E
Sale of Investments
Loan Principal
- Cash paid:
Loans
Acquisitions
AFS or HTM Debt Securities
Taxes from Investing Activities
Trading Debt Securities
What items are included in Financing Activities in a Statement of Cash Flows?
Financing activities include:
- Cash received:
Issuance of Stock
Issuance of Debt
- Cash paid:
Dividends
What is the direct method for a Statement of Cash Flows?
The direct method starts with Income from Continuing Operations.
It adjusts for changes in accounts like A/R, A/P, Inventory and non-cash revenues, expenses, gains, losses.
If used, the Indirect Method must also be shown.
What is the Indirect Method for a Statement of Cash Flows?
Indirect method starts with Net Income.
It adjusts for changes in accounts like A/R, A/P, Inventory and non-cash revenues, expenses, gains, losses.
