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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › cash flow statement
Nobus Co is producing its statement of cash flows for the year ended 31 December, 20X5. The
accountant has identified the following balances in the financial statements:
$
Interest accrual b/f 4,900
Interest accrual c/f 1,200
Interest payable 20,000
Interest received 13,000
Proceeds of share issue 120,000
Loan repaid 140,000
Dividends (statement of changes in equity) 600,000
What is the net cash flow from investing activities?
Ans. 13000 inflow
why we don’t add dividends, could you explain Dividends (statement of changes in equity) mean?
Dividends in the SOCE are dividends paid, not dividends received.