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Important information about Classifying Cash Flow Transactions

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Classify each of the following as an operating activity (OA), an investing activity (IA), a financing activity (FA), or a non-cash flow transaction (NT). In addition, for each transaction, state whether it is a cash inflow (CI) or cash outflow (CO). For example, payments to employees would be (OA) and (CO).

Proceeds from issuance of debt.
Payments for taxes.
Purchase of short-term investments.
Collections of dividends.
Payment of long-term debt.
Proceeds from sale of fixed assets (plant and equipment).
Payments to suppliers of goods and services.
Proceeds from sales of short-term investments.
Declaration of a stock split.
Collections from customers.
Payment of cash dividends.
Proceeds from issuance of common or preferred stock.
Payments to employees.
Purchases of fixed assets (plant and equipment).
Collections of interest.

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Classify each of the following as an operating activity (OA), an investing activity (IA), a financing activity (FA), or a non-cash flow transaction (NT). In addition, for each transaction, state whether it is a cash inflow (CI) or cash ...

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