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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?
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
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! |
I used your notes and passed ... highly recommended!
Lauren
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® 2025 Level I Curriculum, Volume 2, Module 1.