Cash involving financing activities

This section of the cash flow statement reports changes in balances of the long-term liability and stockholders’ equity accounts, such as:

  • Notes Payable (generally due after one year)

  • Bonds Payable

  • Deferred Income Taxes

  • Preferred Stock

  • Paid-in Capital in Excess of Par-Preferred Stock

  • Common Stock

  • Paid-in Capital in Excess of Par-Common Stock

  • Paid-in Capital from Treasury Stock

  • Retained Earnings

  • Treasury Stock

In short, financing activities involve the issuance and/or the repurchase of a company’s own bonds or stock. Dividend payments are also reported in this section.

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