- CFA Exams
- CFA Level I Exam
- Topic 4. Financial Statement Analysis
- Learning Module 1. Introduction to Financial Statement Analysis
- Subject 3. Regulated Sources of Information
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?
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
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! |