In a Statement of Cash Flows, Proceeds from Issuing Equity

question 90

Multiple Choice

In a statement of cash flows, proceeds from issuing equity instruments should be classified as cash inflows from

• A) lending activities.
• B) operating activities.
• C) investing activities.
• D) financing activities.

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Definitions:

Fund Financial Statements

Financial reports that detail the income, expenditures, and other financial activities of a specific fund within an organization.

Facility Closure

The process of permanently shutting down operations at a business location, often involving asset disposal and employee layoffs.

Proprietary Funds

Funds typically used in governmental accounting to account for business-like activities, where the government intends to recover costs through user charges.