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Financing Activity
Transactions involving the flow of cash between a company and its owners and creditors, including issuing stocks, paying dividends, and borrowing or repaying loans.
Transactions
The financial events that affect the assets, liabilities, and equity of an entity, involving transfers or exchanges between two parties.
Cash Flows
The net amount of cash being transferred into and out of a business.
General Journal
The primary accounting record used for recording all day-to-day financial transactions of a company.
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