The issuance of share dividends is entered on the cash flow worksheet, but is not reported in the statement of cash flows.

Name: The issuance of share dividends is entered on the cash flow worksheet, but is not reported in the statement of cash flows.
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Question

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Share dividends do not involve cash transactions, so they are not reported in the statement of cash flows, but they may be noted in internal worksheets for tracking purposes.

The Issuance of Share Dividends Is Entered on the Cash