Operating activities include selling goods and services to
customers, employing managers and workers, buying and
producing goods and services, and paying taxes.
• Investing activities involve spending the capital a company
receives in productive ways that will help it achieve its
objectives. These activities include buying land, building,
equipment, and other resources that are needed to operate
the business and selling them when they are no longer
needed.
• Financing activities involve obtaining adequate funds, or
capital, to begin operations and to continue operating. These
activities include obtaining capital from creditors and from
owners.