Accounting Dictionary
Investing Activities
Investing activities are the second set of financial transactions listed on the Statement of Cash Flows.
There are three categories of transactions on the statement of cash flows; operating, investing, and financing. Investing activities have to do with cash coming into the company and going out due to the purchase and sale of business property or investments.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/investing-activities/
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