Intermediate Accounting 5 The Statement of Cash Flows Cash Flows from Financing Activities The Cash Flows From Financing Activities section includes all the cash inflows and outflows involved in the financing activities transactions of the company Common financing activities are Receipts from the issuance of debt securities Receipts from the issuance of stocks Payment of dividends Payments to retire debt securities Payments to reacquire stockCash Flows from Financing Activities Intermediate Accounting 5 The Statement of Cash Flows The Cash Flows From Financing Activities section includes all the cash inflows and outflows involved in the financing activities transactions of the company. Common financing activities are-- ➢ Receipts from the issuance of debt securities. ➢ Receipts from the issuance of stocks. ➢ Payment of dividends. ➢ Payments to retire debt securities. ➢ Payments to reacquire stock