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Any time a database is open,one record is considered the current record.
Preferred Dividends
Payments made to preferred shareholders, typically fixed in amount or percentage, that are prioritized over dividends to common shareholders.
Inventory Increase
An upward adjustment in the book value of inventory, indicating a rise in the number of goods or materials on hand.
Noncash Investing
Transactions involving investment activities that do not involve immediate cash flows, such as exchanging one asset for another.
Financing Activities
Transactions that result in changes in the size and composition of the equity capital or borrowings of the entity, such as issuing shares or taking loans.
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