STATEMENT OF CASHFLOWForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › STATEMENT OF CASHFLOWThis topic has 1 reply, 2 voices, and was last updated 5 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts February 4, 2019 at 8:44 am #504104 cindy7MemberTopics: 77Replies: 33☆☆‘Dividends paid” are an operating activity. why are they not supposed to appear in the statement of profit and loss? February 4, 2019 at 9:32 pm #504196 John MoffatKeymasterTopics: 56Replies: 53857☆☆☆☆☆Dividends paid never appear in the SOPL. They do not affect the profit – they are an appropriation of the profit.Please do watch my free lectures on this 🙂AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In