Which of the Following Would Not Be Reported in the Body

question 54

Multiple Choice

Which of the following would not be reported in the body of the statement of cash flows?

• A)The payment of a cash dividend
• B)The issuance of preferred stock for cash
• C)The purchase and retirement of treasury stock
• D)A 2-for-1 stock split

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Definitions:

Subscription Contract

An agreement between a provider and a customer for the provision of services or delivery of goods over a specified period in return for payment.

Shares Issued

The total number of a company's shares that have been sold to and held by shareholders.

Par Common Stock

Common stock with a nominal or face value assigned to it, often used in accounting to determine legal capital.

Carrying Value

The book value of assets and liabilities as reported in the financial statements.