Focus on Cash Flows: Matching Cash Flow Statement Items to Categories
The following items were taken from a recent cash flow statement. Note that different companies use slightly different titles for the same item. Without referring to Exhibit 1.5, mark each item in the list as a cash flow from operating activities (O), investing activities (I), or financing activities (F). Also place parentheses around the letter only if it is a cash outflow.
_____ (1) Purchases of property, plant, and equipment
_____ (2) Cash received from customers
_____ (3) Cash paid for dividends to stockholders
_____ (4) Cash paid to suppliers
_____ (5) Income taxes paid
_____ (6) Cash paid to employees
_____ (7) Cash proceeds received from sale of investment in another company
_____ (8) Repayment of borrowings