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Cash Flow statements

Forums › ACCA Forums › ACCA FA Financial Accounting Forums › Cash Flow statements

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by Vipin .
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  • June 4, 2012 at 1:38 pm #53096
    amypen2012
    Member
    • Topics: 2
    • Replies: 0
    • ☆

    Hello,

    Can someone please explain how to do a cash flow statement. I’ve read through the relevant chapter in the Kaplan F3 book and attempted the in-chapter questions, end of book questions and the seperate question book questions but just can’t seem to find rules/patterns to help me. When do you know if you have to make seperate T account adjustments such as for Dividends paid or not… is it when there are seperate notes in the questions after the SFP and IS?
    Thanks!

    June 4, 2012 at 4:32 pm #99158
    Vipin
    Member
    • Topics: 151
    • Replies: 374
    • ☆☆☆☆

    cash flow is easy part to do and also easy to make m,istake.

    operating cash flow, investing cash flow and financing cash flow are 3 main headings.

    you may have to do some T tables, aim is to find the cash flow.

    common element in operating cash flow are
    depreciation,
    amortization,
    change in receivables, inventories, payables, provisions…

    in investing cash flow,
    proceeds of plants
    investment income

    in financing cashflow,
    proceeds of share
    dividend paid(it can be put in operating also)

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