Classifying Cash Flow Transactions
Classify each of the following as an operating activity (OA), an investing activity (IA), a financing activity (FA), or a non-cash flow transaction (NT). In addition to that, for each transaction, state whether it is a cash inflow (CI) or a cash outflow (CO).
E.G. Payments to employees would be (OA) & (CO)
1. Proceeds from issuance of debt.
2. Payments for taxes.
3. Purchase of short-term investments.
4. Collections of dividends.
5. Payments of long-term debt.
6. Proceeds from sale of fixed assets (plant and equipment)
7. Payments to suppliers of goods and services.
8. Proceeds from sales of short-term investments
9. Declaration of a stock split
10. Collections from customers
11. Payment of cash dividends
12. Proceeds from issuance of common or preferred stock
13. Payments to employees
14. Purchases of fixed assets (plant and equipment)
15. Collections of interest.
... as an Investing Activity
5. Payments of long-term debt. FA & CO
6. Proceeds from sale of fixed assets (plant and equipment) IA & CI
7. Payments to suppliers of goods and services. OA & ...