The content of the statement of cash flows would not include which one of the following items?
A)stock dividends
B)purchase of capital stock
C)redemption of long-term debt
D)issuance of long-term debt

Question

Quizplus · Accepted Answer

The statement of cash flows reports the cash inflows and outflows during a period, categorized into operating activities, investing activities, and financing activities. Stock dividends do not involve the receipt or payment of cash, hence they are not included in the statement of cash flows. Purchase of capital stock, redemption of long-term debt, and issuance of long-term debt all involve cash inflows or outflows and are included in the statement of cash flows.

The Content of the Statement of Cash Flows Would Not