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cash flow

Forums › ACCA Forums › ACCA FA Financial Accounting Forums › cash flow

  • This topic has 2 replies, 3 voices, and was last updated 12 years ago by periqueta.
Viewing 3 posts - 1 through 3 (of 3 total)
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    Posts
  • June 5, 2013 at 5:11 am #129257
    rujesh
    Member
    • Topics: 3
    • Replies: 1
    • ☆

    In the course of preparing a company’s Statement of Cash Flows, the following figures are to be included in the calculation of net cash from operating activities:
    $
    Depreciation charges 980,000
    Profit on sale of non-current assets 40,000
    Increase in inventories 130,000
    Decrease in receivables 100,000
    Increase in payables 80,000

    What will be the net effect of these items in the Statement of Cash Flows?
    addition to operating profit of $1,070,000
    addition to operating profit of $990,000
    subtraction from operating profit of $890,000
    addition to operating profit of $890,000
    I get answer – addition of $990,000. However, answer given is addition of $890,000

    June 5, 2013 at 8:41 am #129293
    tenjinsmith
    Member
    • Topics: 2
    • Replies: 18
    • ☆

    Depreciation +980,000
    Profit on disposal – 40,000
    Increase in inventories -130,000
    Decrease in receivables +100,000
    Increase in payables +80,000

    Correct answer is an addition to operating profit of $990,000.

    Check out question 667 at https://www.tenjin.ie/search/ACCA_F3 for variations on this type of question.

    June 7, 2013 at 10:12 am #130252
    periqueta
    Member
    • Topics: 12
    • Replies: 19
    • ☆

    I had the same question…. Then, I suppose that was a mistake in the answer given.
    Correct answer is 990,000

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