• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 Avatarperiqueta.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 5, 2013 at 5:11 am #129257
    Avatarrujesh
    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 7, 2013 at 10:12 am #130252
    Avatarperiqueta
    Participant
    • Topics: 11
    • Replies: 19
    • ☆

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

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • AllisonHoang on Sources of data – ACCA Management Accounting (MA)
  • Gyette on The Finance Function in the Digital Age – CIMA E1
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • AllisonHoang on MA Chapter 2 Questions Sources of Data

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in