ACCT GOV.+NFP ENTITIES LOOSELEAF W/CONN.
ACCT GOV.+NFP ENTITIES LOOSELEAF W/CONN.
18th Edition
ISBN: 9781260949766
Author: RECK
Publisher: MCG
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Chapter 15, Problem 15.4EP
To determine

Identify the category of university that reports investing activity on its direct method statement of cash flows.

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9. The cost of construction of a university dormitory would be shown on a cash flow statement as a. Cash flows from operations. b. Cash flows from investing activities. c. Cash flows from financing activities. d. Cash flows from noncapital financing. 10. Cash flows from a public university bookstore would appear on the statement of cash flows as a. Cash flows from operations. b. Cash flows from investing activities. c. Cash flows from financing activities. d. Cash flows from noncapital financing 11. Public universities must disclose separately in their cash flow statements a. Capital and noncapital related investing activities. b. Capital and noncapital related financing activities. c. Capital and noncapital related operational activi- ties. d. Capital and noncapital related changes in net as- sets.
A nongovernmental not-for-profit organization borrowed $5,000, which it used to purchase a truck.  In which section of the organization's statement of cash flows should the transaction be reported?  A.) In cash inflow and cash outflow from investing activities. B.) In cash inflow and cash outflow from financing activities. C.) In cash inflow from operating activities and cash outflow from investing activities. D.) In cash inflow from financing activities and cash outflow from investing activities
From the list below categorize the items as they would appear on a: a.  Statement of Cash Flow  b. Statement of Financial Performance     1. Cash and Cash Equivalent 2. Parish Development Facility 3. Advances to Staff 4. Local Park Fees 5. Inventory and Consumables 6. Special Services 7. Property Rate 8. Social Benefit 9. Market Tolls 10. Consumption of Fixed Assets 11. Infrastructure, Plant and Equipment 12. Permit Fees 13. Proceeds from Sale of Equity 14. Established Posts 15. Development Bonds Issued 16. Business Income 17. Loans Received 18. Local Fund 19. Rent from Land and Building 20. Central Government Salaries
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