Which of the following items will be presented in the 'other income' head while preparing income statement  of the non-financial company?
A) Sales of products
B) Interest collected on loan
C) Dividend income
D) Sale of miscellaneous items
E) Refund of income tax
F) Revenue from services rendered

BCDE

The correct answer is option 2- BCDE.

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.

Here non financial company's other income is asked. So except sales of products and revenue from services, all other statements are other income source.