Q24Q.

Question

Differentiate between operating activities, investing activities, and financing activities.

Step-by-Step Solution

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Answer

Operating activities include all the transactions used in determining net income having a cash effect. Investing activities include acquiring and disposing of fixed assets and investments for cash. Financing activities include capital generating activities.

1Definition of Fixed Assets

All the assets or resources acquired to use in business operations for the long run and generating benefits are fixed assets.

2Difference between all three activities reported in the statement of cash flow
  1. The operating activities section of the balance sheet reports ordinary business functions. It includes changes in current assets and liabilities and non-cash expenses.
  2. Investing activities include only the transaction providing a cash sale and purchase of fixed assets or investments.
  3. Financing activities include issuing and redeeming securities of any type for cash.