OPERATING ACTIVITIES AND INVESTINGACTIVITIESOperating activities
are those activitiesthat are part of the day - to - day businessfunctioning of an entity. Examples includethe sale of meals by a restaurant, the sale of services by a consulting firm, themanufacture and sale of ovens by an oven-manufacturing company, and takingdeposits and making loans by a bank.
are those activitiesassociated with acquisition and disposal of long-term assets. Examples include thepurchase of equipment or sale of surplusequipment (such as an oven) by arestaurant and the urchase or sale of an