Financial & Managerial Accounting 3rd Edition by Charles Horngren,Harrison, Walter,Suzanne Oliver

تمرين 27

Identifying activity categories-direct method
Consider the following transactions:

Requirement
1. Identify each of the transactions as a(n)
• Operating activity (O)
• Investing activity (I)
• Financing activity (F)
• Noncash investing and financing activity (NIF)
• Transaction that is not reported on the statement of cash flows (N)
For each cash flow, indicate whether the item increases (+) or decreases (-) cash. The direct method is used for cash flows from operating activities.