Cash outflow
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Cash outflow is a decrease in cash is called a cash outflow or a use of cash. When listing a total for a major section of the statement of cash flows, if cash has decreased, the figure is often described as "cash used" in operating activities (or in investing activities or financing activities). *Investing activities. Activities such as purchase and sale of plant and equipment and placing excess cash in stocks, bonds, and notes of other companies.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Cash outflow. A decrease in cash is called a cash outflow or a use of cash. When listing a total for a major section of the statement of cash flows, if cash has decreased, the figure is often described as "cash used" in operating activities (or in investing activities or financing activities). *Investing activities. Activities such as purchase and sale of plant and equipment and placing excess cash in stocks, bonds, and notes of other companies.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
