Financing Activities
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Description
Transactions such as borrowing, repaying borrowed amounts, raising equity capital, or making distributions to owners. The cash effects of these transactions are reported in the financing activities section of the statement of cash flows. Noncash aspects of these transactions are disclosed in a supplementary schedule.
Concept Prerequisite
Wikipedia Reference
http://en.wikipedia.org/wiki/Cash flow statement#Financing activities
Learning Material
Covered in Topic(s)
| Basic Financial Statements |
| Statement of Cash Flow |