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Equity Accounts
Accounts that represent the owner's claim or interest in the assets of a business, reflected in the equity section of the balance sheet.
Operating Activities
The day-to-day actions that are involved in running a business, which are reflected in the cash flows from operating activities section of the cash flow statement.
Direct Method
A method for creating a cash flow statement that itemizes the principal categories of gross cash inflows and outflows.
Cash Dividends
A portion of a company's earnings that is paid out to shareholders, typically in the form of cash.
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