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Evidence of cash sales is usually supported by
Pre-Acquisition Dividend
Dividends declared by a subsidiary prior to being acquired or controlled by the parent company.
Final Dividend
The last dividend payment made by a company to its shareholders for a fiscal year, after the company's final annual earnings are known.
Tax-Effect Adjustment
Adjustments made to account for the tax implications of differences between accounting and tax treatments of items, ensuring financial statements reflect future tax liabilities or assets.
Intragroup Services
Services provided by one entity within a corporate group to another entity within the same group.
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