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3 Cards in this Set
- Front
- Back
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Operating activities |
These are cash flows that relate to the day to day operations of a business. These are generally income statement items. |
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Investing Activities |
These are cash flows that result from the purchase or sale of assets for cash. They generally involve non current assets. |
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Financing activities |
These are cash flows that correspond to changes in the financial structure of the business. They are generally non current liabilities and equity loans: Finance can be obtained from external sources (mortgage) or internally ( capital). |
