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Chapter Quiz

1. When creating a statement of cash flows, where would you put the cash used to pay employee wages?

  • cash from financing activities
  • cash from operating activities (Cash from operating activities includes items such as wages and utility bills.)
  • operating activities
  • cash from investing activities

2. When reading Walmart's income statement, which item contains the money the company paid to buy the inventory that will be sold in their stores?

  • sales
  • cost of sales (The cost of sales is the money Walmart paid its suppliers for retail inventory)
  • net income
  • net income

3. If the owner of a company invests $1,000 in the company, how is that money recorded on a balance sheet?

  • as an asset
  • as equity (Equity represents money invested in a company by the owners or shareholders.)
  • as revenue
  • as a liability