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Universities » Southeastern Louisiana Universit.. » ACCT - Accounting » 221 - INTERMEDIATE FIN ACCT I » Flash Cards

Chapter 5 - Flashcards

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Class:	ACCT 221 - INTERMEDIATE FIN ACCT I
Subject:	Accounting
University:	Southeastern Louisiana University
Term:	Fall 2011

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addition to net income	depreciation or ammortization expenses
addition to net income	loss on sale of plant assetes
additions to net income	decrease in receivables
additions to net income	decrease in inventories

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additions to net income	decrease in prepaid expenses
additions to net income	increase in accounts payable
additions to net income	increase in accrued liabilities
deduction from net income	gain on sale of plant assets

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deduction from net income	increase in receivables
deduction from net income	increase in inventories
deduction from net income	increase in prepaid expenses
deduction from net income	decrease in accounts payable

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dedeuction from net income	decrease in accrued liablities
investing activity	+ sale of PP&E assets
investing activity	+ sale of long term investments
investing activity	+ collection of loans

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investing activity	- purchase of PP&E assets
investing activity	- make loans to other entities
financing activity	+ issuance of equity securities (selling stock)
financing activity	+ Issuance of debt (bonds payable)

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financing activity	- retirement of debt
financing activity	- payment of dividends
financing activity	- repurchase company stock (treasury stock)
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	addition to net income	depreciation or ammortization expenses
	addition to net income	loss on sale of plant assetes
	additions to net income	decrease in receivables
	additions to net income	decrease in inventories
	additions to net income	decrease in prepaid expenses
	additions to net income	increase in accounts payable
	additions to net income	increase in accrued liabilities
	deduction from net income	gain on sale of plant assets
	deduction from net income	increase in receivables
	deduction from net income	increase in inventories
	deduction from net income	increase in prepaid expenses
	deduction from net income	decrease in accounts payable
	dedeuction from net income	decrease in accrued liablities
	investing activity	+ sale of PP&E assets
	investing activity	+ sale of long term investments
	investing activity	+ collection of loans
	investing activity	- purchase of PP&E assets
	investing activity	- make loans to other entities
	financing activity	+ issuance of equity securities (selling stock)
	financing activity	+ Issuance of debt (bonds payable)
	financing activity	- retirement of debt
	financing activity	- payment of dividends
	financing activity	- repurchase company stock (treasury stock)
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