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Cash Flow – Opentuition practice question

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Cash Flow – Opentuition practice question

  • This topic has 6 replies, 3 voices, and was last updated 4 years ago by John Moffat.
Viewing 7 posts - 1 through 7 (of 7 total)
  • Author
    Posts
  • September 25, 2020 at 6:02 pm #586715
    lokeshdh00
    Participant
    • Topics: 132
    • Replies: 129
    • ☆☆☆

    Hi, John I was going through the practice question of cashflow. The question no. is 2 on the opentution site.

    Its asking- “Which of the following items appear in statment of cashflows ? ”
    what i want to ask is that- will the item deducted in the statement will be considered as appeared (what question is asking) ?

    September 25, 2020 at 6:42 pm #586721
    lokeshdh00
    Participant
    • Topics: 132
    • Replies: 129
    • ☆☆☆

    for example – profit on sale of asset, its deducted from cashflow from operating activities section from as non-cash adjustment, will that said “being appeared/included in cashflow”

    September 26, 2020 at 7:43 am #586737
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54671
    • ☆☆☆☆☆

    Although depreciation and profit or loss on the sale of an asset are part of the workings to get the cash flow from operations, they are not cash flows themselves and so the answer to the specific question is that they do not appear.

    September 26, 2020 at 1:58 pm #586772
    lingru
    Member
    • Topics: 4
    • Replies: 3
    • ☆

    Hi, I have a question regarding interest on cash deposit at the bank.

    I dun understand why the answer shows the interest on cash deposit at the bank is added into operating activities? But not added into investing activities as interest received?

    The question as below:

    Flail Co commenced trading on 1 January 20X1 with a medium term loan at $21,000 and a share issue which raised $35,000. The company purchased non current asset for $21,000 cash and during the year to 31 dec 20×1 entered into the following transaction.

    (v) interest on cash deposit at the bank amounted to $75

    Your advice is highly appreciated.

    September 26, 2020 at 3:26 pm #586784
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54671
    • ☆☆☆☆☆

    Interest received should be shown under cash flows from investing activities. If this question is from the current edition of the BPP Revision Kit or from one of the specimen exams on the ACCA website, then tell me which question so that I can check the whole question in case there is mention of something else that affects it.

    October 6, 2020 at 9:52 am #587451
    lingru
    Member
    • Topics: 4
    • Replies: 3
    • ☆

    Hi John, the question is in the BPP textbook (1 Sep 2020 to 31 Aug 2021).

    It is question 100 (b) under the section PRACTICE QUESTION BANK.

    Hope you able to trace the full question and clear my doubt. Tq.

    October 6, 2020 at 9:55 am #587453
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54671
    • ☆☆☆☆☆

    I am sorry but I only have the BPP Revision Kit (not the Study Text).

    If you are watching my free lectures then you do not really need a Study Text.
    The book that is essential (however you choose to study) is the Revision Kit because it is full of exam-standard questions for practice 🙂

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