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Operating activities are the activities that constitute the primary or main activities of an enterprise. For example, for a company manufacturing garments, operating activities are procurement of raw material, incurrence of manufacturing expenses, sale of garments, etc. As per AS-3, investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Investing activities relate to purchase and sale of long-term assets or fixed assets such as machinery, furniture, land and building, etc. Transactions related to long-term investment are also investing activities. As the name suggests, financing activities relate to long-term funds or capital of an enterprise, e.g., cash proceeds from issue of equity shares, debentures, raising long-term bank loans, repayment of bank loan, etc. As per AS-3, financing activities are activities that result in changes in the size and composition of the owners’ capital (including preference share capital in case of a company) and borrowings of the enterprise.
Consider the following statements with respect to the French advent in India.
1. French East India company established its first factory in Ind...
Who was responsible for the design of India's highest military decoration, the Param Vir Chakra?
In which year was the Treaty of Allahabad signed by Robert Clive?
Which of the following were the main purpose of the Cabinet Mission?
1. Preparatory discussions with elected representatives to secure agreeme...
The First Anglo-Burmese War was concluded with which treaty?
Consider the following events with reference to the Indian history:
1. Battle of Wandiwash
2. Second Carnatic War
3. Treaty of Pari...
Who was the first person to observe 'Individual Satyagraha'?
The Rowlatt Act was passed in which year?
Consider the following statements regarding the viceroys of India.
1. It was under Lord Mayo that the first census was conducted in India.
In which year did the Jallianwala Bagh massacre take place.