CFA Level 1: Net Cash Used in Investing Activities

Net Cash Used in Investing Activities

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Question

In preparing its cash flow statement for the year ended December 31, 1998, Roman Co. collected the following data:

Gain on sale of equipment $6,000

Proceeds from sale of equipment 10,000

Purchase of A.S. Inc. bonds (par value $200,000)180,000

Amortization of bond discount2,000

Dividends declared 45,000 -

Dividends paid 38,000 -

Proceeds from sale of treasury stock

(carrying amount of $65,000)75,000

In its December 31, 1998 statement of cash flows, what amount should Roman report as net cash used in investing activities?

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Explanations

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A. B. C. D. E.

C

Investing activities include the acquisition and disposal of all long-term assets. Thus, the proceeds from sale of equipment of $10,000 and purchase of bonds of

$180,000 result in a net use of cash of $170,000 from investing ($10,000-180,000).