Examlex
Which of the following items has no effect on retained earnings?
Noncash Investing
Investing activities that do not involve the immediate outflow of cash, such as acquiring assets through finance leases.
Financing Activities
Financing activities are transactions involving changes in the size and composition of the equity and borrowings of a company.
Statement of Cash Flows Worksheet
A detailed working paper used in the preparation of the statement of cash flows that reconciles beginning and ending cash balances by analyzing changes in all other accounts.
Reconciling Columns
The process of ensuring two sets of figures or account balances agree or match, often used in accounting.
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