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Cash flows

Forums › ACCA Forums › ACCA FA Financial Accounting Forums › Cash flows

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by catacca2012.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 7, 2013 at 9:55 am #130244
    periqueta
    Member
    • Topics: 11
    • Replies: 19
    • ☆

    49. In the course of preparing a company’s Statement of Cash Flows, the following figures are to be included in the calculation of net cash from operating activities:
    $
    Depreciation charges
    980,000
    Profit on sale of non-current assets
    40,000
    Increase in inventories
    130,000
    Decrease in receivables
    100,000
    Increase in payables
    80,000
    What will be the net effect of these items in the Statement of Cash Flows?
    addition to operating profit of $990,000
    addition to operating profit of $1,070,000
    addition to operating profit of $890,000
    subtraction from operating profit of $890,000

    July 24, 2013 at 2:34 pm #134240
    catacca2012
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    $
    Depreciation charges
    + 980,000
    Profit on sale of non-current assets
    +40,000
    Increase in inventories
    -130,000
    Decrease in receivables
    +100,000
    Increase in payables
    +80,000

    Net cash in addition to operating profit of $1,070,000

  • Author
    Posts
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