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Explain the Operating Activities on Cash Flow . - Book Keeping and Accountancy

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प्रश्न

Explain the operating activities on cash flow .

संक्षेप में उत्तर
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उत्तर

Operating Ratio : Operating activities are related to main business activities of enterprise giving capital principal revenue to enterprise. It excludes investing and financial activities.

Examples of cash inflow from operating activities are:

(1) Cash receipts for cash sales.

(2) Cash receipts from debtors.

(3) Cash receipts from commission

(4) Other revenue receipts.

Examples of cash outflow from operating activities are :

(1) Purchase of goods for cash.

(2) Payment to creditors

(3) Payment of operating expenses.

(4) Payment of taxes etc.

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2016-2017 (July) Set 1
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