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While preparing its Cash Flow Statement, will a company consider an increase in its Bank Overdraft as an Operating Activity or as a Financing Activity? - Accounts

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प्रश्न

While preparing its Cash Flow Statement, will a company consider an increase in its Bank Overdraft as an Operating Activity or as a Financing Activity?

संक्षेप में उत्तर
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उत्तर

An increase in bank Overdraft of a corporation is considered a financing activity since it is a form of extremely short-term loan provided by a bank to a customer who has a good reputation in the eyes of the bank.

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