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FACash Flow statements

Aamypen201214y ago
Hello,

Can someone please explain how to do a cash flow statement. I've read through the relevant chapter in the Kaplan F3 book and attempted the in-chapter questions, end of book questions and the seperate question book questions but just can't seem to find rules/patterns to help me. When do you know if you have to make seperate T account adjustments such as for Dividends paid or not... is it when there are seperate notes in the questions after the SFP and IS?
Thanks!
VVipin14y ago#1
cash flow is easy part to do and also easy to make m,istake.

operating cash flow, investing cash flow and financing cash flow are 3 main headings.

you may have to do some T tables, aim is to find the cash flow.

common element in operating cash flow are
depreciation,
amortization,
change in receivables, inventories, payables, provisions...

in investing cash flow,
proceeds of plants
investment income

in financing cashflow,
proceeds of share
dividend paid(it can be put in operating also)