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Financing Activities
Transactions involving ways in which a business obtains and repays capital, including debt, equity, and dividend payments.
Indirect Method
An approach used in cash flow statement preparation, adjusting net income for non-cash transactions, deferrals, and accruals to calculate operating cash flow.
Accounts Receivable
Represents money owed to a company by its customers for goods or services provided on credit.
Sales
Revenue earned from the exchange of goods or services during a specific period.
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