Financing activities involve changes in the size and composition of the owners' capital and borrowings. Royalties are operating; purchase and sale of fixed assets are investing activities. Payment of dividend relates to the return to shareholders on their capital and is therefore a financing activity.
Which one of the following activities relate to financing activities?
CUET UG 2022 — Accountancy Financial Statements
Which one of the following activities relate to financing activities?
Held on 8 Aug 2022 · Verified 13 Jul 2026.
Options
- A
Cash receipts from royalties
- B
Cash payments for purchasing fixed assets
- C
Payment of dividend
- D
Cash receipts from sale of fixed assets
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