Operating Cash Flow (OCF) is the amount of cash generated by the regular operating activities of a business in a specific time period. It contains 3 sections: cash from operations, cash from investing and cash from financing. In finance and accounting, equity is the value attributable to a business. D) repayment of a bank loan A firm's capital structure a company thinks is appropriate, the impact of the financing decisions will flow through the cash flow statement. Shively would report: During the year, Next Tec Corp. had the following cash flows: receipt from customers, $10,000; receipt from the bank for long-term borrowing, $6,000; payment to suppliers, $5,000; payment of dividends, $1,000, payment to workers, $2,000; and payment for machinery, $8,000. Under what section of the Statement of Cash Flows would you classify the purchase of equipment by issuing a long-term note payable? This debt was most likely required to keep the total cash balance steady on a year-over-year (YoYYoY (Year over Year)YoY stands for Year over Year and is a type of financial analysis used for comparing time series data. Assets = Liabilities + Equity. Below is an example from Amazon’s 2017 annual report and form 10-k10-KForm 10-K is a detailed annual report that is required to be submitted to the U.S. Securities and Exchange Commission (SEC). Which of the following is an example of a noncash activity? Form 10-K is a detailed annual report that is required to be submitted to the U.S. Securities and Exchange Commission (SEC). We only report those activities on the statement of cash flows that affect cash. Which of the following is NOT correct about the statement of cash flows? Cash flows from Investing Activities do NOT include which of the following as inflows Transfers to other funds. Which of the following is subtracted from net income as an adjustment under the indirect method of preparing the cash flows? Inventory at the beginning and end of the year are $4 million and $3 million, respectively. Which of the following is an example of a cash outflow from an investing activity? Cash flow from financing activities refers to inflow and the outflow of cash from the financing activities of the company like change in capital from the issuance of securities like equity share, preference shares, issuing debt, debentures and from the redemption of securities or repayment of a long term or short term debt, payment of dividend or … ______ is an investing cash flow and ______ is a financing cash flow, as reported on the Statement of Cash Flows. Finance activities include the issuance and repayment of equityEquityIn finance and accounting, equity is the value attributable to a business. These activities also include paying cash dividends, adding or changing loans, or issuing and selling more stock. Useful for measuring growth, detecting trends) basis since a lot of money was spent on investing activitiesCash Flow from Investing ActivitiesCash Flow from Investing Activities is the section of a company's cash flow statement that displays how much money has been used in (or generated from) making investments during a specific time period. Shively would report: Since this is the section of the statement of cash flows that indicates how a company funds its operation, it generally includes changes in all accounts related to debt and equity.Financing activities include: Companies that require capital will raise money by issuing debt or equity, and this will be reflected in the cash flow statementCash Flow StatementA Cash Flow Statement (officially called the Statement of Cash Flows) contains information on how much cash a company has generated and used during a given period. What is the amount of cash paid to suppliers? In the operating activities section of the statement of cash flows, we start with net income when using: Arrow Printers paid $2,000 interest on short-term notes payable, $10,000 interest on long-term bonds, and $6,000 in dividends on its common stock. 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