{"id":24422,"date":"2025-08-13T18:06:57","date_gmt":"2025-08-13T18:06:57","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/"},"modified":"2025-08-14T13:06:25","modified_gmt":"2025-08-14T13:06:25","slug":"lesson-8-investing-and-financing-activities","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/","title":{"rendered":"Lesson 8: Investing and Financing Activities"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24422\" class=\"elementor elementor-24422\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-823d711 e-con-full e-flex e-con e-parent\" data-id=\"823d711\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8d08cc5 e-con-full e-flex e-con e-child\" data-id=\"8d08cc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd71a5e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"fd71a5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ea61e5 e-con-full e-flex e-con e-child\" data-id=\"5ea61e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3bee82 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"b3bee82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 8: Understanding Cash Flow Statement\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-af501cc e-flex e-con-boxed e-con e-parent\" data-id=\"af501cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33227fc exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"33227fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Investing and Financing Activities<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b608b65 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b608b65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">ANALYZE CHANGES IN NONCURRENT ASSET AND LIABILITY ACCOUNTS AND RECORD AS INVESTING AND FINANCING ACTIVITIES, OR AS NONCASH INVESTING AND FINANCING ACTIVITIES<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d95dc92 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d95dc92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">INCREASE IN LAND As indicated from the change in the Land account and the additional information, Computer Services purchased land of $110,000 by directly exchanging bonds for land.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-def171e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"def171e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The issuance of bonds payable for land has no effect on cash<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0688dcd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"0688dcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">But, it is a significant noncash investing and financing activity that merits disclosure in a separate schedule<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8143ac9 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"8143ac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">INCREASE IN BUILDINGS As the additional data indicate, Computer Services acquired an office building for $120,000 cash.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b18522 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"8b18522\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">INCREASE IN EQUIPMENT The Equipment account increased $17,000.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-999f457 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"999f457\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The additional information explains that this net increase resulted from two transactions: (1) a purchase of equipment of $25,000, and (2) the sale for $4,000 of equipment costing $8,000.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdcd57a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"bdcd57a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"536\" height=\"69\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Investing.png\" class=\"attachment-large size-large wp-image-24771\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Investing.png 536w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Investing-300x39.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Investing-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Investing-220x28.png 220w\" sizes=\"(max-width: 536px) 100vw, 536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22cfa38 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"22cfa38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">These transactions are investing activities.<\/span><\/h5><h5><span style=\"color: #000080;\">The company should report each transaction separately.<\/span><\/h5><h5><span style=\"color: #000080;\">Thus, it reports the purchase of equipment as an outflow of cash for $25,000.<\/span><\/h5><h5><span style=\"color: #000080;\">It reports the sale as an inflow of cash for $4,000.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e09e0bb exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"e09e0bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">INCREASE IN BONDS PAYABLE The Bonds Payable account increased $110,000.<\/span><\/h5><h5><span style=\"color: #000080;\">As the company acquired land from the issuance of these bonds.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5785b21 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"5785b21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">INCREASE IN COMMON STOCK The balance sheet reports an increase in Common Stock of $20,000. this increase resulted from the issuance of new shares of stock.<\/span><\/h5><h5><span style=\"color: #000080;\">This is a cash inflow reported in the financing activities section.<\/span><\/h5><h5><span style=\"color: #000080;\">INCREASE IN RETAINED EARNINGS Retained earnings increased $116,000 during the year. This increase can be explained by two factors: (1) net income of $145,000 increased retained earnings, and (2) dividends of $29,000 decreased retained earnings.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24422","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 8: Investing and Financing Activities - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 8: Investing and Financing Activities - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 8: Understanding Cash Flow Statement Investing and Financing Activities ANALYZE CHANGES IN NONCURRENT ASSET AND LIABILITY ACCOUNTS AND RECORD AS INVESTING AND FINANCING ACTIVITIES, OR AS NONCASH INVESTING AND FINANCING ACTIVITIES INCREASE IN LAND As indicated from the change in the Land account and the additional information, Computer Services purchased land of $110,000 by [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-14T13:06:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u062a\u0627\u0646\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-8-investing-and-financing-activities\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-8-investing-and-financing-activities\\\/\",\"name\":\"Lesson 8: Investing and Financing Activities - Certifeka-edu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-8-investing-and-financing-activities\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-8-investing-and-financing-activities\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"datePublished\":\"2025-08-13T18:06:57+00:00\",\"dateModified\":\"2025-08-14T13:06:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-8-investing-and-financing-activities\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-8-investing-and-financing-activities\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-8-investing-and-financing-activities\\\/#primaryimage\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-8-investing-and-financing-activities\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"home\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lessons\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/lesson\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Lesson 8: Investing and Financing Activities\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"name\":\"certifeka\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/certifeka-edu.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\",\"name\":\"certifeka\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"width\":366,\"height\":104,\"caption\":\"certifeka\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lesson 8: Investing and Financing Activities - Certifeka-edu","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/","og_locale":"ar_AR","og_type":"article","og_title":"Lesson 8: Investing and Financing Activities - Certifeka-edu","og_description":"Lesson 8: Understanding Cash Flow Statement Investing and Financing Activities ANALYZE CHANGES IN NONCURRENT ASSET AND LIABILITY ACCOUNTS AND RECORD AS INVESTING AND FINANCING ACTIVITIES, OR AS NONCASH INVESTING AND FINANCING ACTIVITIES INCREASE IN LAND As indicated from the change in the Land account and the additional information, Computer Services purchased land of $110,000 by [&hellip;]","og_url":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/","og_site_name":"Certifeka-edu","article_modified_time":"2025-08-14T13:06:25+00:00","og_image":[{"url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"\u062f\u0642\u064a\u0642\u062a\u0627\u0646"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","webpage"],"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/","url":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/","name":"Lesson 8: Investing and Financing Activities - Certifeka-edu","isPartOf":{"@id":"https:\/\/certifeka-edu.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/#primaryimage"},"image":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/#primaryimage"},"thumbnailUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","datePublished":"2025-08-13T18:06:57+00:00","dateModified":"2025-08-14T13:06:25+00:00","breadcrumb":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/#primaryimage","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png"},{"@type":"BreadcrumbList","@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-8-investing-and-financing-activities\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"home","item":"https:\/\/certifeka-edu.com\/"},{"@type":"ListItem","position":2,"name":"Lessons","item":"https:\/\/certifeka-edu.com\/lesson\/"},{"@type":"ListItem","position":3,"name":"Lesson 8: Investing and Financing Activities"}]},{"@type":"WebSite","@id":"https:\/\/certifeka-edu.com\/#website","url":"https:\/\/certifeka-edu.com\/","name":"certifeka","description":"","publisher":{"@id":"https:\/\/certifeka-edu.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/certifeka-edu.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/certifeka-edu.com\/#organization","name":"certifeka","url":"https:\/\/certifeka-edu.com\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","width":366,"height":104,"caption":"certifeka"},"image":{"@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/24422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson"}],"about":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/types\/lesson"}],"replies":[{"embeddable":true,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/comments?post=24422"}],"version-history":[{"count":0,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/24422\/revisions"}],"wp:attachment":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/media?parent=24422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}