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May 21, 2015 at 5:20 pm
This is probably going to sound rediculous but how do you calculate the depreciation to be 50??
I really am struggling to reconcile this one, thank you.
May 2, 2015 at 11:22 pm
Why is the increase in receivable (CF from operating activities) 32. I am getting 92 i.e 584 for 2009 – 492 for 2008 = 92
Am I missing anything?
May 3, 2015 at 12:00 am
Yes! You didn’t read the other posts on this thread before you typed yours!
This is one of the lectures that I need to rerecord
April 11, 2015 at 10:52 am
March 24, 2015 at 8:07 am
Sir, thank you for the lecture!
I have one question. In the balance sheet, there is a current liability to bank. I wonder how current liability to bank affects statement of cash flows.
March 24, 2015 at 6:10 pm
This would be better posted on the “ask the tutor” forum – it’s just fortunate that I happened to see it this time!
The whole aspect of bank overdrafts is dealt with within the video lectures. Have you watched them? If not, please do so. If you have watched the videos, please let me ask you to watch again but this time pay attention!
If you’re still stuck, post again but, next time, post on “Ask the tutor” forum
November 27, 2014 at 1:32 pm
Just started studying this lesson for F7 december exams! But I have done basic and comprehensive questions on cash flows for O/L, A/L & AAT exams… But never got a clear lecture like this! I have no words….. thanks alot Sir! May God bless you in many ways!
November 27, 2014 at 4:14 pm
You’re welcome – and welcome too to opentuition
October 27, 2014 at 1:33 pm
under the CL, we have an overdraft balance of $60, so when we will calculate the cash and cash equivalent C/F for end of the year, then will we not take into consideration? if then, this extend C/F balance coming $(11). Even on the notes it shows like that as well.
copied from notes
Net cash flow from financing activities 360
Net decrease in cash and cash equivalents (92)
Cash and cash equivalents at start of the year 81
Cash and cash equivalents at end of the year (17 + 32 – 60) (11)
October 30, 2014 at 7:16 am
The notes are correct – the carry forward amount is (11)
Thanks for pointing this out – I should really re-record the lecture
October 30, 2014 at 9:40 am
you welcome sir..
September 9, 2014 at 6:03 am
Sir you said that when we start a statement of cash flow the 4th figure to write down is ‘net cash flow for the year” I would like know how u got net cash flow for year (32) in example 6 please?
September 9, 2014 at 7:20 am
By putting in the “Cash and equivalents carried forward”, then the “Cash and equivalents brought forward” that then means that you can arrive at “Net cash flow for the year”
Can you agree “Cash and equivalents brought forward” as $81?
Can you see the cash balance at the end of the year is $17 (in the current assets)?
And you can see the overdraft amount of $60 carried forward (in the current liabilities)?
And you’ve read note 3 on page 112?
September 18, 2014 at 5:20 am
thanks, I see it clearly now.
September 18, 2014 at 5:26 am
May 23, 2014 at 9:54 pm
The increase in receivables should be 92 according to the notes and not 32.
The original figures are:
2008 – 492
2009 – 584
There fore the net cash flow should be 11 negative according to notes answers.
May 23, 2014 at 9:55 pm
oh alright I just read the below comments
March 27, 2014 at 11:06 pm
The voice isn’t synchronized with the movements on the screen. The screen moves at 4 or 5 seconds ahead of the voice. Kindly do fix to avoid any future inconvenience. Thanks
February 28, 2014 at 10:54 am
Sir, i understand how you arrived at all the figure except for the increase in receivable which i was thinking should be (584-492) 92…. i cant figure out how you got the 32…. i know i missing something in there. do help me please.
April 21, 2014 at 7:20 am
Same problem here
May 1, 2014 at 10:30 pm
Same here – I think the notes have been updated since the lecture – check the answers; it’s 92 there (although you then end up with a cash c/fwd of -11. This is also in the answer and you have to adjust for the overdraft (60) from the bank which was not in the original lecture.
Fabulous lecture Mike. Thank you!
May 23, 2014 at 10:03 pm
I have a comment on the notes answers as the 60 at the bank at the end of year 2009 isn’t an overdraft and should add up to the 32 and 17 giving a total of 109 !
we deduct that from the 81 opening balance to arrive at a positive net cash flow of 28 (if receivables figure in the cash flow statement is 92 negative)
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