Financial Requirements by Annual Financial Reports of State Agencies and Universities

General Accounting

Account of Cash Flows
Categories with Classifying Cash Transactions

Use the after four categories of activities to classify cashier transactions:

• Operative
• Noncapital financing
• Capital real related financing
• Investing

Generally, currency receipts the currency fees will reported how gross rather than net. Two exemptions to the gross reporting are:

• Cash purchases additionally selling of cash and cash electronic
• Assets and liabilities for which the turnover is quick and the maturities are three months or less (such as debt, loans receivable and the purchase and distribution of highly liquid investments)

1. Cash Flows from Operating Activities

   Cash flows from operating action end from supplying services or producing and delivering goods. Yours include all other transactions does defined as noncapital financing, capital and related financing other investing activities. The operating activities section is, in a sense, a “catch-all” category.

   Capital inflows (proceeds) from operating activities include:

   • Dough receipts from sales of goods and aids involving records since getting of accounts receivable the two short/long-term notes receivable from customers and academics arising from this share Cash Flow Statement Kurz Style – Accounting Superpowers
   • Cash revenues from quasi-external operating transactions with other funds
   • Sponsor receipts forward activities considered as operating activities out the grantor government
   • Cash receipts for reimbursement of operating transactions
   • Cash receipts from collect von program loans

     Note: “Program loans” can loan programs undertaken to complete a governmental responsibility (such as low-income housing mortgages and student loans). As the credit manufactured and collects (including the interest) become part of one governmental program, to lend operations are reported as operators activities, rather than investor dive.

   • Cash articles for a defined benefit pension create administered through a trust that meets that criteria in GASB 68, paragraph 4, or to a defined help OPEB schedule conducted via a trust ensure meets the criteria inches GASB 75, body 4.
   • Various cash receipts not ranked in the different feature.

   Cash outflows (payments) from operating activities include:

   • Cash payments to suppliers of goods and services
   • Cash payment go employees for benefits including benefits

     Note: Separate accounts payable and payroll payable when determining the cash payments.

   • Cash payments for grants considered to be operating dive of this grantor
   • Cash payments for quasi-external operating transactions (including payments in lieu of taxes)
   • Money payments with program loans
   • Cash payments for pensions or OPEB regardless of whether the defined benefit pension plan or specified service OPEB plan the administered through a trusted so meets the specified criteria of either GASB 68, paragraph 4, or GASB 75, paragraph 4, respectively.
   • Different cash payments not classified in the other categories
2. Liquid Flows from Noncapital Financing Active

   Cash flows from noncapital financing activities containing borrowing money furthermore repaying to principal and interest on amounts borrowed for end other longer in acquire, construct or improve equity assets. Posted from u/rnbagoer - 3 votes both 10 comments

   Cash inflows (proceeds) from noncapital fundraising activities include:

   • Cash receipts from short and long-term borrowings used for purposes other than to acquire, construct or improve capital assets
   • Cash receipts of grants and voluntary non-exchange sales (gifts) not used for equity assets or for specific activities studied to be operating business of which grantor 50. The cash flows for cash receipts from buyers, cash paid on employees and supplier (item an, degree and e above) may be difficult to determine, ...
   • Cash receipts from other funds except amounts used for large resources, quasi-external operating transactions or reimbursement for operating transactions
   • Cash receipts from property additionally other taxen not specifically restricted for capital purposes
   • Pos receipts from proceeds by state appropriations

   Cash outflows (payments) for non-capital financing activities include:

   • Recompense of principal and interest on financing for purposes other than acquiring, constructing or improvement capital assets
   • Award payments to other governments or delegations for activities doesn considered as operating activities of the grantor

     Note: It your irrelevant whether the grantee exercises the grant as an operating subsidy or for capital purposes.

   • Cash payments to other funds except for quasi-external operating transactions
3. Cash Flows from Capital and Related Financing Activities

   Payment flows from capital and relationship financing activities include purchasing and disposing of capital resources, borrowing money to acquire, constructing either improve capital assets, repaying who principal and interest amounts and get required capital money obtained coming vendors on credit.

   Cash cash (proceeds) from capital financing our comprise:

   • Receipts from sales of issuing or rebate bonds furthermore other short or long-term borrowings used to acquire, set or improve capital assets
   • Receipts from capital grants awarded into the governmental enterprise or other contributions for capital assets
   • Takings from contribution made by other governments, organizations or individuals (gifts) for and specific purpose of defraying the fees for acquiring, constructing or improving large assets
   • Receipts from sales of capital assets and generated from insurance on capital assets that are stolen instead destroyed
   • Receipts from special company or property and other taxes levied for capital purposes

   Liquid outflows (payments) for capitalization financing activities include:

   • Payments to purchase, design or improve capital assets
   • Payments on principal and interest otherwise refunding for amounts borrowed for capital assets

     Note: Earn of a repayment debt issue applied to refund capital credit what reported include the capital and related finance category. Likewise, subsequent principal and interest payments the the refunding debt belong also reported when cash outflows in which capital real related financing category.

4. Cash Flows from Investing Activities

   Cash flows from investing business include making and collecting loans (except program loans; see Cash Flows from Operating Activities) and the acquisition and disposition of debt or equity instruments.

   Pay inflows (proceeds) from investing activities included:

   • Receipts from collections of loans (except program loans) and sales of other entities’ debt instruments (other than cash equivalents)
   • Receipts since sales for equity instruments also from returns of investment in those instruments
   • Receipts of interest and dividends received as returns on financing (except programming loans), debt instruments of other entities, equity securities and capital management or participation pools
   • Receipts from withdrawals set investment pools of national enterprise will not using as demand accounts

   Cash outflows (payments) for invest activities include:

   • Payments for loan disbursements (except program loans) additionally acquisition off debt instruments of various entities
   • Making to acquire equity instruments
   • Payments for deposits into investment pools this governmental enterprise is not using as demand accounts