Which of the Following Transactions Is Not Included in Financing

question 16

Multiple Choice

Which of the following transactions is not included in financing activities in the statement of cash flows?

• A) Receipt of repayment of loans and advances.
• B) Proceeds from issuing shares.
• C) Repayment of shares.
• D) Repayment of debts.

---

Definitions:

Johnson Controls

Johnson Controls is a multinational conglomerate that produces fire, HVAC, and security equipment for buildings. It specializes in products, solutions, and technologies for making buildings more efficient and sustainable.

Logistics Management

The part of supply chain management that plans, implements, and controls the efficient, effective forward and reverse flow and storage of goods, services, and related information.

Raw Materials

The basic, unprocessed inputs used in manufacturing and production processes, such as metals, wood, or oil.

Exclusive Dealing

An arrangement where a retailer or distributor is restricted by a supplier from selling products of a competitor.