Examlex
Which of the following is not a certification for accountants?
Assets
Resources owned by a company that are expected to provide future economic benefits.
Investing Activity
Financial activities related to acquiring or disposing of non-current assets, such as property, plant, and equipment, which are recorded on a company's cash flow statement.
Cash Dividends
Dividends paid by a company to its shareholders in the form of cash.
Purchase Of Land
The acquisition of land for business operations or investment, recorded as a fixed asset in the company's balance sheet.
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