PEMBAHASAN
Cash flow transactions classified by type of activity[1]
| Type of Activity |
Transaction Resulting in Cash Inflows |
Transaction Resulting in Cash Outflows |
| Operating Activities |
- Cash sales to customers
- Receipt of securities interest and dividends
- Increase in current liabilities
|
- Payments to employees and suppliers
- nterest payment to bondholders
- Decreases in current liabilities
|
| Investing Activities |
- Sales of bonds, mortgage loans, stocks, property, buildings, and other long-term assets
- Receipt of principal and interest on loan repayments
|
- Purchase of bonds, mortgage loans, stocks, property, buildings and other long-term assets
- Making loans to other
|
| Financing Activities |
- Issuance of common stock
- Issuance of bonds and notes
- Loans from creditors
|
- Dividend payments to stockholders
- Payment of principal and interest on bonds, loans, notes and other debt
|
Jawaban: b. i, ii, iv, v
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
