Cash flows from investing activities do not include:
A)Proceeds from the sale of land.
B)Proceeds from the issuance of common stock.
C)Proceeds from the sale of marketable securities.

Question

Quizplus · Accepted Answer

Cash flows from investing activities refer to the cash transactions related to the purchase and sale of long-term assets and investments. Proceeds from the issuance of common stock is a cash flow from financing activities, not investing activities. The other two choices, proceeds from the sale of land and proceeds from the sale of marketable securities, are both examples of cash flows from investing activities.

Cash Flows from Investing Activities Do Not Include