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Which of the following is not a test of access controls?
Common Stock
Equity securities representing ownership interests in a corporation, providing voting rights and potential dividends to shareholders.
Treasury Stock
Represents shares that were previously issued and outstanding but have been repurchased by the company and are held in its treasury.
Cash Flow Statement
A financial statement that details the inflows and outflows of cash for an entity over a specific period, categorizing them into operations, investing, and financing activities.
Indirect Method
a financial reporting approach used to generate a cash flow statement, where net income is adjusted for changes in assets and liabilities that affect cash but not income.
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