2. Classifying Flows Other Terms Review Potpourri $100100$100100$100100 $200200$200200$200200 $300300$300300$300300 $400400$400400$400400 $500500 Cash Flows, Investing & Financing $400400 $100100 $200200 $300300 $500500 Cash Flows, Operating $100100 $200200 $300300 $400400 $500500$500500$500500

3. Classifying Flows - $100 The section of the SCF in which amortization expense is added back. What is Operating Activities? Back to Board

4. Classifying Flows - $200 The section in which a carpentry company would report its purchase of table saws. What is Investing Activities? Back to Board

5. Classifying Flows - $300 The section in which the Acme Co. would report the $5,000,000 received from issuing common shares. What is Financing Activities? Back to Board

6. Classifying Flows - $400 The section in which a company would report an increase in accounts receivable. What is Operating Activities? Back to Board

7. Classifying Flows - $500 The section in which a company would report an increase in accrued liabilities. What is Operating Activities? Back to Board

8. Cash Flows, Operating - $100 Method of presenting the Operating Activities section of the cash flow statement that adjusts net income to compute cash flows from operating activities. What is the Indirect Method? Back to Board

9. Cash Flows, Operating - $200 The reason amortization is added back into net income on the SCF. What is “because amortization expense does not affect cash but was subtracted when computing net income”? Back to Board

10. Cash Flows, Operating - $300 The direction of adjustment made in an indirect method SCF for an increase in accounts receivable. What is subtracted from Net Income? (Because the cash collected from customers is less than accrual basis revenues) Back to Board

11. Cash Flows, Operating - $400 The direction of adjustment made in an indirect method SCF for a decrease in accounts payable. What is subtracted from Net Income? (Because cash payments are greater than amounts obtained on account) Back to Board

12. Cash Flows, Operating - $500 The direction of adjustment made in an indirect method SCF for a decrease in inventory. What is added to Net Income? (Because less was spent on inventory than was expensed in COGS) Back to Board

13. Cash Flows, I & F - $100 The types of accounts relevant to the Cash Flows from Investing section. What are “accounts related to long-lived tangible and intangible assets” (as well as other investments)? Back to Board

14. Cash Flows, I & F - $200 How proceeds from the sale of equipment are reported on the SCF. What is added as a cash flow from investing activity? Back to Board

15. Cash Flows, I & F - $300 DAILY DOUBLEDAILY DOUBLE!!!

16. Cash Flows, I & F - $400 The section under which an increase in contributed capital due to a share issuance is recorded on the SCF. What is Financing? Back to Board

17. Cash Flows, I & F - $500 The section under which a $10,000 increase in long-term debt is recorded on the SCF. What is Cash Flows from Financing? Back to Board

18. Other Terms - $100 Net Cash Flow from Operating Activities divided by Cash Paid for PP&E. What is the Capital Acquisitions Ratio? Back to Board

19. Other Terms - $200 Net Cash Flow from Operating Activities divided by Net Income. What is the Quality of Income Ratio? Back to Board

20. Other Terms - $300 A cash flow ratio used to measure the portion of income that was generated in cash. What is the Quality of Income Ratio? Back to Board

21. Other Terms - $400 Cash inflows and outflows directly related to components of net income. What are Cash Flows from Operating Activities? Back to Board

22. Other Terms - $500 Growth in sales and seasonality can affect this ratio and are not usually cause for concern. What is the Quality of Income ratio? Back to Board

23. Review Potpourri - $100 Back to Board The directional effect of a share buyback on EPS. What is Increase?

24. Review Potpourri - $200 Back to Board The term that describes issuances of common shares when some have previously been issued. What is Seasoned New Issue?

25. Review Potpourri - $300 Back to Board The accounts affected when $10,000 of amortization is recorded against a company’s patent. What are Amortization Expense and Patent?

26. Review Potpourri - $400 Back to Board Net Sales Revenue divided by Average Net Fixed Assets. What is the Fixed Asset Turnover Ratio?

27. Review Potpourri - $500 Back to Board When the company performs the services promised to a customer. What is when Revenues are earned?

28. Daily Double Specify Your Wager!

29. Cash Flows, I & F --- How cash dividends are reported on the SCF (Added or subtracted, and section it is recorded under). Back to Board What is subtracted under the Cash Flows from Financing Activities section?