Classify Each of the Following Cash Flows as One of a Cash

question 19

Essay

Classify each of the following cash flows as one of a cash flow from operations (CFO), a cash flow from investing activities (CFI), a cash flow from financing activities (CFF) or a non-cash transaction (N).
A) Payment of cash dividends
B) Issuing common shares for cash
C) Principal repayments on long-term debt
D) Interest payments on long-term debt
E) Purchase of capital assets
F) Purchase of inventory
G) Collection of accounts receivable
H) Payment of salaries
I) Amortization expense
J) Sale of land

• A) Payment of cash dividends
• B) Issuing common shares for cash
• C) Principal repayments on long-term debt
• D) Interest payments on long-term debt
• E) Purchase of capital assets
• F) Purchase of inventory
• G) Collection of accounts receivable
• H) Payment of salaries
• I) Amortization expense
• J) Sale of land

Comprehend the elaboration likelihood model and its application in understanding how attitudes can change.

Distinguish between cognitive dissonance and postdecisional dissonance and their effects on attitude change.

Understand the role of attitude accessibility in shaping and changing attitudes.

Consider the implications of social psychology research on real-world issues, such as electoral decisions and personal preferences.

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Definitions:

Journal Entry

Journal Entry is a record in accounting that logs the debit and credit of a transaction in the general ledger, documenting financial transactions systematically.

Retirement

The period in life when an individual stops working on a full-time basis, typically supported by savings, pensions, or retirement plans.

Note Amortization Table

A schedule detailing each payment on an amortizing loan, including amounts allocated for principal and interest over a specified period.

Annual End-of-year Payments

Payments made at the end of each fiscal year, often referring to dividends, bonuses, or installment payments due.