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Indicate the Reporting Classification That Would Apply to Each of the Following

Question 148

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Indicate the reporting classification that would apply to each of the following transactions

Premises:
Increase in inventory account.
Payment of cash dividends.
Cash sales.
Prepayment of an insurance premium for six months.
Cash proceeds from sale of equipment.
Responses:
Operating activity, no adjustment to net income
Operating activity, negative adjustment to net income
Financing cash outflow
Investing cash inflow
Operating activity, positive adjustment to net income

Correct Answer:

Increase in inventory account.
Payment of cash dividends.
Cash sales.
Prepayment of an insurance premium for six months.
Cash proceeds from sale of equipment.
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