뒤로Financing Activities definitions
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1/14뒤로Skip to main content뒤로Financing Activities
Section of the cash flow statement focused on changes in long-term liabilities and equity, tracking cash inflows and outflows from funding sources. Long Term Liabilities
Obligations due beyond one year, such as bonds or notes payable, that impact the financing section of the cash flow statement. Equity
Ownership interest in a company, including common stock and retained earnings, affected by financing transactions. Bonds Payable
Debt instruments issued by a company to raise cash, with principal repayments classified as financing outflows. Notes Payable
Written promises to pay a specific amount, often to banks, with cash inflows from issuance and outflows from principal repayment. Treasury Stock
Previously issued shares repurchased by the company; selling or purchasing affects cash flows in the financing section. Dividends Payable
Current liability representing declared but unpaid dividends, relevant for determining cash outflows in financing activities. Retained Earnings
Cumulative net income minus dividends declared, used to track changes in equity and calculate dividends paid. Dividends Declared
Amounts approved by the board to be distributed to shareholders, increasing dividends payable but not always reflecting cash paid. Dividends Paid
Actual cash distributed to shareholders, recorded as a financing outflow in the cash flow statement. Principal Repayment
Return of the original amount borrowed on bonds or notes, classified as a cash outflow in financing activities. Issuing Equity
Process of selling ownership shares, such as common stock, to raise cash, resulting in a financing inflow. Cash Flow Statement
Financial report summarizing cash inflows and outflows from operating, investing, and financing activities. T Account
Visual tool used to analyze changes in accounts like retained earnings and dividends payable for cash flow calculations.
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