Examlex
Explain the differences between managerial and financial accounting, and give examples of the types of problems and issues examined by each of these areas of accounting.
Indirect Method
A technique used in cash flow statement preparation where net income is adjusted for non-cash transactions and changes in working capital to arrive at operating cash flow.
Financing Activity
Transactions and events where cash is raised or repaid to investors, such as issuing stock, borrowing money, or paying dividends.
Treasury Stock
Shares of a company's own stock that it has reacquired from shareholders and are not currently outstanding.
Issuance of Bonds
The process by which a company or government raises capital by selling bonds to investors, which are debt securities obligating the issuer to pay the bondholder a specified sum of money at future dates.
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