For example: -10234.35
No other characters, including commas, are accepted.
Interest accrual b/ f
Interest accrual c/f
Proceeds of share issue
Dividends (statement of changes in equity)
Which one of the following lists consists only of items which could appear in such a calculation?
What was Alwin Co’s increase in cash and bank balances during the year?
Profit before tax 18
Decrease in inventories (4)
Decrease in trade and other receivables 6
Decrease in trade payables 8
Net cash inflow from operating activities 33
Which of the following corrections need to be made to the calculation?
2. Decrease in receivables should be deducted, not added.
3. Decrease in payables should be deducted, not added.
4. Depreciation should be deducted, not added.
A. An entity making high profits must necessarily have a net cash inflow from operating activities.
B. The direct method of calculating net cash from operating activities leads to a different figure from that produced by the indirect method, but this is balanced else where in the statement of cashflows.
C. Profits and losses on disposals of non‐current assets appear as items under investing activities in the statement of cashflows.
2. Proceeds from sale of property
3. Interest received
Charge for the year
Carrying amount b/f
Carrying amount c/f
The profit on the sale of the machine was $900. What figures would appear in the statement of cash flows of X under the heading of ‘Investing activities’?
Carrying amount of assets at beginning of the year
Carrying amount of assets at end of the year
Increase in revaluation surplus during the year
Disposals during the year, at cost
Accumulated depreciation on the assets disposed of
Depreciation charge for the year
Based on this information, what amount will be included for purchases of property, plant and equipment for the year, in a statement of cash flows that complies with IAS 7 Statement of Cash Flows?
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