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Cash flow

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Cash flow

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • November 30, 2015 at 2:35 pm #286440
    racucamelia
    Member
    • Topics: 34
    • Replies: 39
    • ☆☆

    Hi John,

    I have the followiig question about cash flow and I don’t understand why the answer in exam kit is 20000 $.

    Extract from balance sheet:

    30.09.2004 – approved ordinary dividends – 20000$
    30.09.2005 – approved ordinary dividends – 25000$

    How much will appear in the statement of cash flow for the year ended 30.09.2005, for ordinary dividends paid?

    tahnk you,

    Camelia

    November 30, 2015 at 4:11 pm #286459
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    At 30.09.2004, if the dividends appeared in the Statement of financial position then it would be as a liability because they had not been paid – they will be paid during the following year (year to 30.09.2005) and therefore they would appear in the statement of cash flow at 20,000 because that is the cash that will have been paid.
    (The 25,000 from 30.09.2005 will not appear in the Statement of cash flow because it was still owing at the end of the year and therefore no cash had been paid)

    November 30, 2015 at 4:43 pm #286479
    racucamelia
    Member
    • Topics: 34
    • Replies: 39
    • ☆☆

    Thank you. It is very clear now.

    November 30, 2015 at 5:36 pm #286494
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    You are welcome 🙂

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