{"id":47486,"date":"2025-11-19T14:06:09","date_gmt":"2025-11-19T14:06:09","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-8-investing-and-financing-activities-3\/"},"modified":"2025-11-19T14:06:09","modified_gmt":"2025-11-19T14:06:09","slug":"lesson-8-investing-and-financing-activities-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-8-investing-and-financing-activities-3\/","title":{"rendered":"Lesson 8: Investing and Financing Activities"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 8: Understanding Cash Flow Statement
\n<\/h2>\n

Investing and Financing Activities<\/h3>\n

ANALYZE CHANGES IN NONCURRENT ASSET AND LIABILITY ACCOUNTS AND RECORD AS INVESTING AND FINANCING ACTIVITIES, OR AS NONCASH INVESTING AND FINANCING ACTIVITIES<\/h5>\n
INCREASE IN LAND As indicated from the change in the Land account and the additional information, Computer Services purchased land of $110,000 by directly exchanging bonds for land.<\/h5>\n
The issuance of bonds payable for land has no effect on cash<\/h5>\n
But, it is a significant noncash investing and financing activity that merits disclosure in a separate schedule<\/h5>\n
INCREASE IN BUILDINGS As the additional data indicate, Computer Services acquired an office building for $120,000 cash.<\/h5>\n
INCREASE IN EQUIPMENT The Equipment account increased $17,000.<\/h5>\n
The additional information explains that this net increase resulted from two transactions: (1) a purchase of equipment of $25,000, and (2) the sale for $4,000 of equipment costing $8,000.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

These transactions are investing activities.<\/h5>\n
The company should report each transaction separately.<\/h5>\n
Thus, it reports the purchase of equipment as an outflow of cash for $25,000.<\/h5>\n
It reports the sale as an inflow of cash for $4,000.<\/h5>\n
INCREASE IN BONDS PAYABLE The Bonds Payable account increased $110,000.<\/h5>\n
As the company acquired land from the issuance of these bonds.<\/h5>\n
INCREASE IN COMMON STOCK The balance sheet reports an increase in Common Stock of $20,000. this increase resulted from the issuance of new shares of stock.<\/h5>\n
This is a cash inflow reported in the financing activities section.<\/h5>\n
INCREASE IN RETAINED EARNINGS Retained earnings increased $116,000 during the year. This increase can be explained by two factors: (1) net income of $145,000 increased retained earnings, and (2) dividends of $29,000 decreased retained earnings.<\/h5>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47486","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 8: Investing and Financing Activities - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-8-investing-and-financing-activities-3\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 8: Investing and Financing Activities - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 8: Understanding Cash Flow Statement Investing and Financing Activities ANALYZE CHANGES IN NONCURRENT ASSET AND LIABILITY ACCOUNTS AND RECORD AS INVESTING AND FINANCING ACTIVITIES, OR AS NONCASH INVESTING AND FINANCING ACTIVITIES INCREASE IN LAND As indicated from the change in the Land account and the additional information, Computer Services purchased land of $110,000 by […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-8-investing-and-financing-activities-3\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u062a\u0627\u0646\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-8-investing-and-financing-activities-3\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-8-investing-and-financing-activities-3\\\/\",\"name\":\"Lesson 8: Investing and Financing Activities - 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