{"id":54133,"date":"2026-04-03T11:45:32","date_gmt":"2026-04-03T11:45:32","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-3-classification-according-to-time-period-3-2\/"},"modified":"2026-04-03T11:45:32","modified_gmt":"2026-04-03T11:45:32","slug":"lesson-3-classification-according-to-time-period-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-3-classification-according-to-time-period-3-2\/","title":{"rendered":"Lesson 3: Classification According to Time Period."},"content":{"rendered":"<p><img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 3: Sources Of Finance Identification and Suitability<\/h2>\n<h3>Classification According to Time Period.<br \/>\n<\/h3>\n<h5>in this classification will discuss the 3 sources according the time period.<\/h5>\n<details id=\"e-n-accordion-item-1160\" open>\n<summary data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1160\" >\n\t\t\t\t\t  Long-term financing<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Means capital requirements for a period of more than 5 years to 10, 15, 20 years or maybe more depending on other factors.<\/h5>\n<h5>long-term sources of finance arises to finance Capital expenditures in fixed assets like plant and machinery, land and building, etc of business..<\/h5>\n<\/details>\n<details id=\"e-n-accordion-item-1161\" >\n<summary data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1161\" >\n\t\t\t\t\t Medium Term Sources of Finance.<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Medium term financing means financing for a period of 3 to 5 years and is used generally for two reasons.<\/h5>\n<h5>One, when long-term capital is not available for the time being and second when deferred revenue expenditures like advertisements are made which are to be written off over a period of 3 to 5 years<\/h5>\n<\/details>\n<details id=\"e-n-accordion-item-1162\" >\n<summary data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1162\" >\n\t\t\t\t\t Short Term Sources of Finance<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Short term financing means financing for a period of less than 1 year.<\/h5>\n<h5>short-term finance arises to finance the current assets of a business like an inventory of raw material and finished goods, debtors, minimum cash and bank balance etc.<\/h5>\n<h5>Short term financing is also named as working capital financing.<\/h5>\n<\/details>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Long-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Means capital requirements for a period of more than 5 years to 10, 15, 20 years or maybe more depending on other factors.<\/h5>\n<h5>long-term sources of finance arises to finance Capital expenditures in fixed assets like plant and machinery, land and building, etc of business..<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Medium-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Medium term financing means financing for a period of 3 to 5 years and is used generally for two reasons.<\/h5>\n<h5>One, when long-term capital is not available for the time being and second when deferred revenue expenditures like advertisements are made which are to be written off over a period of 3 to 5 years<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Short-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Short term financing means financing for a period of less than 1 year.<\/h5>\n<h5>short-term finance arises to finance the current assets of a business like an inventory of raw material and finished goods, debtors, minimum cash and bank balance etc.<\/h5>\n<h5>Short term financing is also named as working capital financing.<\/h5>\n<h5>comparison between the 3 sources according the time period.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"522\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table.png 715w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-300x237.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-15x12.png 15w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-600x474.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-63x50.png 63w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-54133","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 3: Classification 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