• 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

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Cash flow statement ( finance activities)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Cash flow statement ( finance activities)

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 12, 2016 at 9:03 pm #348643
    coop
    Participant
    • Topics: 29
    • Replies: 45
    • ☆☆

    Hello Sir,

    the trial balances as at 31 March 2015

    8% loan notes 20,000
    Suspense account 5,800

    On 31 March 2015, one quarter of the 8% loan notes were redeemed at par and six months’ outstanding loan interest was paid. The suspense account represents the double entry corresponding to the cash payment for the capital redemption and the outstanding interest.

    the answer was :
    Redemption of loan notes (5,000.00) as cash outflow

    Where is the amount of 800 here (the six months’ outstanding loan interest was paid ) ??

    November 12, 2016 at 9:32 pm #348653
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23345
    • ☆☆☆☆☆

    That $800 will be in the operating activities section included within the figure for Interest Paid

    The only element within financing activities re this transaction is the figure involved in repayment of the loan liability

    OK?

  • 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

Donate
If you have benefited from our materials, please donate

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 2025 Exams

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

  • Umashangar on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • Khoshalkhan on MA Chapter 1 Questions Accounting for Management
  • mrjonbain on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023
  • mrjonbain on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023
  • AliMalik on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in