Sources of cash provided by financing activities include the borrowing of money on a short-term basis and/or long-term notes basis from a bank or other lenders, issuance of bonds payable, issuance of common stock, issuance of preferred stock, sale of treasury stock, and other increases in long-term liabilities and stockholders' equity.
Uses of cash reported in the financing activities section of SCF include repayment of short-term loans and/or long-term loans, the retirement of bonds payable, the purchase of a company's own stock, the declaration and payment of dividends, and other decreases in long-term liabilities and stockholders' equity.
To learn more, see the Related Topics listed below:
After working as an accountant, consultant, and university accounting instructor for more
than 25 years, Harold Averkamp formed AccountingCoach in 2003. His goal was to
share his knowledge and passion for teaching accounting with people throughout the
world at a very low cost. Read More...