ADVENTIS Exam with Complete
Solutions | Already Passed| Verified
Cash from Investing Activities - ✔✔Cash flow related to the acquisition and disposal of an
organization's long-term investments, including PP&E and mergers and acquisitions; the most common
line items include are CapEx and acquisitions
Cash from Financing Activities - ✔✔Cash flow between an organizations and its owners and creditors,
which includes common items like debt and equity issurances and repayments, and dividends and
share repurchases
Beginning cash balance - ✔✔Ending cash balance for the previous period of time
Change in Cash - ✔✔Sum of cash from Operating, Investing and Financing Activities
Ending Cash Balance - ✔✔Resulting cash balance for the selected period of time that is reflected on
the balance sheet
Depreciation & Amortization - ✔✔A method of allocating the cost of an asset over its useful life for
both accounting and tax purposes. While this amount is an expense on the income statement, it does
not actually represent cash leaving the company because cash only leaves when the asset is initially
purchased (classified as CapEx)—
This is why __________________ is a source of cash on the cash flow statement, due to it being a non-
cash expense
, Capital Expenditures - ✔✔Funds used by a company to purchase or upgrade physical assets such
as plants, property and equipment
Change in Working Capital - ✔✔The impact to cash resulting from all non-cash current asset accounts
and all non-debt current liability accounts—
A decrease in ______________ represents a source of cash and would be represented on the cash flow
statement as a positive number; an increase in ______________, however, represents a use of cash and
would be represented on the cash flow statement as a negative number
Share Repurchase - ✔✔The reacquisition by an organization of its own stock, which is either retired
or kept as treasury stock;
a form of returning capital to shareholders that can be instituted irregularly rather than a normal
dividend program—
When ________ are __________________, the remaining shareholders have a higher ownership
recentage and portion of earnings
Dividends - ✔✔Distribution of cash to current shareholders; unlike share repurchases, this does
not affect ownership percentages and represents a pure "check" to shareholders—
This value is most often derived from a ____________ per share amount as directed by an organization's
board of directors.....
Solutions | Already Passed| Verified
Cash from Investing Activities - ✔✔Cash flow related to the acquisition and disposal of an
organization's long-term investments, including PP&E and mergers and acquisitions; the most common
line items include are CapEx and acquisitions
Cash from Financing Activities - ✔✔Cash flow between an organizations and its owners and creditors,
which includes common items like debt and equity issurances and repayments, and dividends and
share repurchases
Beginning cash balance - ✔✔Ending cash balance for the previous period of time
Change in Cash - ✔✔Sum of cash from Operating, Investing and Financing Activities
Ending Cash Balance - ✔✔Resulting cash balance for the selected period of time that is reflected on
the balance sheet
Depreciation & Amortization - ✔✔A method of allocating the cost of an asset over its useful life for
both accounting and tax purposes. While this amount is an expense on the income statement, it does
not actually represent cash leaving the company because cash only leaves when the asset is initially
purchased (classified as CapEx)—
This is why __________________ is a source of cash on the cash flow statement, due to it being a non-
cash expense
, Capital Expenditures - ✔✔Funds used by a company to purchase or upgrade physical assets such
as plants, property and equipment
Change in Working Capital - ✔✔The impact to cash resulting from all non-cash current asset accounts
and all non-debt current liability accounts—
A decrease in ______________ represents a source of cash and would be represented on the cash flow
statement as a positive number; an increase in ______________, however, represents a use of cash and
would be represented on the cash flow statement as a negative number
Share Repurchase - ✔✔The reacquisition by an organization of its own stock, which is either retired
or kept as treasury stock;
a form of returning capital to shareholders that can be instituted irregularly rather than a normal
dividend program—
When ________ are __________________, the remaining shareholders have a higher ownership
recentage and portion of earnings
Dividends - ✔✔Distribution of cash to current shareholders; unlike share repurchases, this does
not affect ownership percentages and represents a pure "check" to shareholders—
This value is most often derived from a ____________ per share amount as directed by an organization's
board of directors.....
