Identify where the cash flow effect of each of the following transactions is reported in the statement of cash flows: operating, investing, or financing section. State the direction of each change. State None if there is no cash flow effect

Question Completion:

a. Issuance of Stock for cash

b. Issuance of stock for land

c. Acquisition of treasury stock

d. Reissuance of treasury stock

e. Declaration of cash dividend

f. Payment of cash dividend previously declared

g. Declaration of issuance of a large stock dividend

h. Declaration of issuance of a small stock dividend

i. Granting stock options

j. Exercise of stock options

k. Granting of RSUs

l. Issuance of long-term notes payable

m. Issuance of convertible bonds

n. Conversion of convertible bonds to common stock

o. Payment of interest on bonds

p. Retirement of bonds at book value

q. Retirement of bonds at a gain

r. Retirement of bonds at a loss

Identification of the cash flow effect and direction of each transaction reported in the statement of cash flows: operating, investing, or financing section:                                                                Cash Flows Effects

                                                    None  Operating     Investing     Financing

a. Issuance of Stock for cash                                                        Increase

b. Issuance of stock for land      None

c. Acquisition of treasury stock                                                    Decrease

d. Reissuance of treasury stock                                                   Increase

e. Declaration of cash dividend  None

f. Payment of cash dividend                                                         Decrease

   previously declared

g. Declaration of issuance of a  

   large stock dividend              None

h. Declaration of issuance of a

   small stock dividend             None

i. Granting stock options          None

j. Exercise of stock options                        Increase                     Increase

k. Granting of RSUs                   None

l. Issuance of long-term notes

  payable                                                                                        Increase

m. Issuance of convertible bonds                                                 Increase

n. Conversion of convertible

   bonds to common stock      None

o. Payment of interest on bonds               Decrease

p. Retirement of bonds at book value                                         Decrease

q. Retirement of bonds at a gain                                                 Increase

r. Retirement of bonds at a loss                                                  Decrease

Explanation:

There is no investing activity on the list.  The exercise of stock options increases the cash flow from financing, with some tax benefits reflecting on the operating cash flows.  Under US GAAP, interest paid out on bonds is considered an operating cash outflow, while IFRS welcomes its treatment under either operating or financing cash outflow.  Many activities do not have any cash flow effects, and these are reported as "None."