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Financing Activities
Transactions and events where cash is raised from or repaid to investors, such as issuing equity or debt.
Preferred Stock
A class of ownership in a corporation that has a higher claim on assets and earnings than common stock, usually with predetermined dividend payments.
Statement of Cash Flows
A financial report that shows how changes in balance sheet accounts and income affect cash and cash equivalents.
Direct Method
A way of preparing the cash flow statement where actual cash flows from operating activities are reported.
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