Which of the following is included in revenue from operations in the statement of profit and loss of a manufacturing company?

a) Sale of products
b) Sale of services
c) Other operating revenues
d) Rent received
e) Dividend income

Choose the correct answer from the options given below.

abc

The correct answer is option 3- abc.

a) Sale of products- Revenue from operations
b) Sale of services- Revenue from operations 
c) Other operating revenues- Revenue from operations 
d) Rent received-Other income
e) Dividend income-Other income

For a company other than finance company, the items included in the Revenue from operations are:
(i) Sale of products
(ii) Sale of services
(iii) Other operating revenues
But for a finance company, revenue from operations shall include revenue from interest, dividend and income from other financial services.