C214 OA FINAL EXAM
C214 OA FINAL EXAM. GRADED A+. WITH 100%
VERIFIED ANSWERS. LATEST 2025/2026 UPDATE.
• Acompanyreportedanincreaseinaccountspayableof $2000forthecurrentyear. Half of
thisamount isexpectedtobepaid next period.
Howwill thischangeinaccountspayablebereportedonthestatement ofcashflows?
A. Thechangewill increasecashflowfromoperationsby$1000
B. Thechangewill decreasecashflowsfromoperationsby$2,000
C. Thechangewill
decreasecashflowsfromoperationsby$1000D. Thechange will
increasecashflowfromoperationsby$2000
• Acompany'strial balanceshows$900inlong-termdebt. Onwhichfinancial statement shouldthisbeshown?E.
Thebalancesheet
• Whatdocashflowsfromfinancingactivitiesgenerallyrelateto?
A.Afirm'spurchaseandsaleof long-termassets
B.Afirm'snon-cashtransactions
C.Afirms' debtandequitytransactions
D. Afirmssaleof goodsandservices
• What istrueabout thecashflowfromtheoperatingactivitiessectionof thestatement of cashflows?
A.Increasesincurrent liabilityaccountsrepresentsaninflowof cashandshouldbeaddedtonet income
B.Decreasesincurrent liabilityaccountsrepresent anoutflowof cashandshouldbeaddedtonet income
C.Increasesincurrentliabilityaccountsrepresentanoutflowof cashandshouldbesubtractedfromnet income
D. Decreasesincurrent liabilityaccountsrepresentaninflowof cashandshouldbeaddedtonet income
• Partial financial dataforacompanyisasfollows.EBIT
$250,000
,C214 OA FINAL EXAM
Depreciation$10,000
Changeinworkingcapital
$2,000Net capital
expenditures$3,000Taxrate
30%
Whatisthecompany’sfreecashflow?A.
$255,000
B. $178,000
C. $180,000
D. $265,000
• Ananalyst iscomparingtheratiosof twofirmsandneedstoaddressaccountingdifferences. Whatwouldbe
, C214 OA FINAL EXAM
consideredanaccountingdifferencebetweenthetwofirms?
C214 OA FINAL EXAM. GRADED A+. WITH 100%
VERIFIED ANSWERS. LATEST 2025/2026 UPDATE.
• Acompanyreportedanincreaseinaccountspayableof $2000forthecurrentyear. Half of
thisamount isexpectedtobepaid next period.
Howwill thischangeinaccountspayablebereportedonthestatement ofcashflows?
A. Thechangewill increasecashflowfromoperationsby$1000
B. Thechangewill decreasecashflowsfromoperationsby$2,000
C. Thechangewill
decreasecashflowsfromoperationsby$1000D. Thechange will
increasecashflowfromoperationsby$2000
• Acompany'strial balanceshows$900inlong-termdebt. Onwhichfinancial statement shouldthisbeshown?E.
Thebalancesheet
• Whatdocashflowsfromfinancingactivitiesgenerallyrelateto?
A.Afirm'spurchaseandsaleof long-termassets
B.Afirm'snon-cashtransactions
C.Afirms' debtandequitytransactions
D. Afirmssaleof goodsandservices
• What istrueabout thecashflowfromtheoperatingactivitiessectionof thestatement of cashflows?
A.Increasesincurrent liabilityaccountsrepresentsaninflowof cashandshouldbeaddedtonet income
B.Decreasesincurrent liabilityaccountsrepresent anoutflowof cashandshouldbeaddedtonet income
C.Increasesincurrentliabilityaccountsrepresentanoutflowof cashandshouldbesubtractedfromnet income
D. Decreasesincurrent liabilityaccountsrepresentaninflowof cashandshouldbeaddedtonet income
• Partial financial dataforacompanyisasfollows.EBIT
$250,000
,C214 OA FINAL EXAM
Depreciation$10,000
Changeinworkingcapital
$2,000Net capital
expenditures$3,000Taxrate
30%
Whatisthecompany’sfreecashflow?A.
$255,000
B. $178,000
C. $180,000
D. $265,000
• Ananalyst iscomparingtheratiosof twofirmsandneedstoaddressaccountingdifferences. Whatwouldbe
, C214 OA FINAL EXAM
consideredanaccountingdifferencebetweenthetwofirms?
