Sample Finance Assignment For Students
Following transactions that took place during a recent fiscal year.
The table indicating whether each item:- Should be reported as an operating (O) activity,
- Investing (I) activity,
- Financing (F) activity,
- As a non-cash (NC) transaction reported in a separate schedule,
- Represents a cash inflow or cash outflow or has no cash flow effect. Assume use of the indirect approach.



Additional information:
- Accounts receivable increased $250,000 during the year and inventory decreased $500,000.
- Prepaid expenses increased $150,000 during the year.
- Accounts payable to suppliers of merchandise decreased $340,000 during the year.
- Accrued expenses payable decreased $100,000 during the year.
- Administrative expenses include depreciation expense of $90,000.

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