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A Special Revenue Fund may not have a positive Unassigned Fund Balance.
Financing Activities
Activities involving the flow of cash between a company and its investors or creditors, impacting the company’s capital structure.
Direct Method
A cash flow statement preparation approach that lists specific types of operating cash receipts and payments, making it straightforward to see sources and uses of cash.
Financing Activities
Transactions that involve raising capital and repaying investors, affecting the equity and liabilities on the company's balance sheet.
Private Corporations
Companies that are owned by a small group of individuals and do not offer their shares of stock to the general public.
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