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Stockholder Advances


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Loans to the business


When the business is having short term cash flow problems and needs to pay its expenses using the owners’ money, the owner frequently transfers the amount needed into the business as an “owner’s investment†or if its temporary, the owner makes a short- term advance. The short term advance is set up as a current liability when there is a cash inflow(as contrasted to cash outflow as described above for stockholder advances) from the business owner.


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