Identify How Each of the Following Items Is Shown on the Statement

question 137

Essay

Identify how each of the following items is shown on the statement of cash flows.Identify each as operating (O),investing (I),financing (F),or non-cash investing and financing (N).
$$\begin{array} { | l | l | } \hline \text { Item } & ( \mathrm { O } ) , ( \mathbf { I } ) , ( \mathbf { F } ) , ( \mathrm { N } ) \\\hline \text { Cash payment of dividend } & \\\hline \text { Cash paid for income tax } & \\\text { expense } & \\\hline \text { Land received in exchange for } & \\\text { sssuance of common stock } & \\\hline\end{array}$$

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Definitions:

Mutually Exclusive Projects

Projects in which the acceptance of one project will exclude the acceptance of the other projects due to constraints.

IRR

Internal Rate of Return; a financial metric used to evaluate the profitability of a potential investment, calculating the discount rate at which the net present value of costs and benefits equals zero.

Cost of Capital

The necessary rate of earnings a firm must obtain from its investments to preserve its market worth and secure capital.

Initial Investment

The amount of money invested at the start of a project or business venture to get it off the ground.