CFA Practice Question

There are 86 practice questions for this study session.

CFA Practice Question

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
Correct Answer: D

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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