Which of the following items appears in the investing activities section of the statement of cash flows?
A)Cash inflow from interest revenue.
B)Cash inflow from the issuance of common stock.
C)Cash outflow for the payment of dividends.
D)Cash outflow for the purchase of land.

Question

Quizplus · Accepted Answer

The investing activities section of the statement of cash flows includes cash flows related to the purchase or sale of long-term assets, such as property, plant, and equipment, and investments. Therefore, the cash outflow for the purchase of land would be included in the investing activities section. Choices A, B, and C would be included in the operating or financing activities sections.

Which of the Following Items Appears in the Investing Activities