Financing activities include the cash effects of

A) producing and delivering goods and services.
B) purchasing and disposing of fixed assets used in production of revenue.
C) purchasing and disposing of debt securities of other companies.
D) selling stocks and bonds to raise capital for the production of revenue.

Financing Activities

Transactions and events where cash is raised or repaid to finance the company, including debt, equity, and dividend payments.

Fixed Assets

Long-term tangible assets held for business use and not expected to be converted to cash in the current or upcoming fiscal year.

Debt Securities

Financial instruments representing money that is borrowed and must be repaid, with terms that define the amount borrowed, interest rate, and maturity date.