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Basic Question 4 of 18

Which of the following would not appear directly on the statement of cash flows but should be shown in a supplementary schedule?

A. Cash dividends paid
B. Purchase of a building for cash
C. Issuing common stock for cash
D. Purchasing land by issuing a mortgage note
E. Receiving cash dividends from an investment in stock

User Contributed Comments 10

User Comment
katybo non cash transaction
sarath Only D has no cash transaction ...
rethan E. Receiving cash dividends from an investment stock would be in the cash flow from operations section and not the cash flow from financing section in the statement of cash flows.
sh21 no cash!
JakeZ money money money!
cleopatraliao Supplementary schedule records subsequent events as well...
amyjones How is a cash dividend not cash?
ankurwa10 haha. for someone with a non-accounting background, the answer is all of the above. Shows how off-course i am. :P
oprea_cl cash dividend PAID in Stock - no cash is touching the bank accounts
bubblelam non-cash transaction!
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I am using your study notes and I know of at least 5 other friends of mine who used it and passed the exam last Dec. Keep up your great work!
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Learning Outcome Statements

describe the importance of regulatory filings, financial statement notes and supplementary information, management's commentary, and audit reports

describe information sources that analysts use in financial statement analysis besides annual and interim financial reports

CFA® 2024 Level I Curriculum, Volume 2, Module 1.