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cash flow statement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › cash flow statement

  • This topic has 1 reply, 2 voices, and was last updated 1 month ago by John Moffat.
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  • June 13, 2022 at 3:47 pm #658652
    jermy01
    • Topics: 36
    • Replies: 22
    • ☆☆

    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?

    June 14, 2022 at 7:18 am #658681
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 49911
    • ☆☆☆☆☆

    Dividends in the SOCE are dividends paid, not dividends received.

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