Cash receipts from quasi-external operating transactions with other funds.Receivable and both short/long-term notes receivable from customers and students arising Cash receipts from sales of goods and services including receipts from collection of accounts.The operatingĪctivities section is, in a sense, a “catch-all” category.Ĭash inflows (proceeds) from operating activities include: They include all other transactions not defined as noncapitalįinancing, capital and related financing or investing activities. 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 sale of highly liquid investments)Ĭash flows from operating activities result from providing services and producing andĭelivering goods.Cash purchases and sales of cash and cash equivalents.Generally, cash receipts and cash payments are reported as gross rather than net. Use the following four categories of activities to classify cash transactions: General Accounting Statement of Cash FlowsĬategories for Classifying Cash Transactions Reporting Requirements for Annual Financial Reports of State Agencies and Universities Government Combinations & Disposals of Government Operations.Sales and Pledges of Receivables, Future Revenues and Collateralized Borrowings.Reporting of Medicare Part D Payments from the Federal Government.Write-off of Proprietary Fund Receivables.Accounting for Receivables Deemed Uncollectable.Recognition of Accounts Receivable and Revenue.Instructions for the SOCF Web Application.

Content and Form of the Statement of Cash Flows.Categories for Classifying Cash Transactions.Program and General Revenue Classification.Reporting Equity Interest in Legally Separate Organizations.Contrasts between Modified and Full Accrual.

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