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Cashflow Extract

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Cashflow Extract

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • January 11, 2021 at 7:37 am #605462
    lokeshdh00
    Participant
    • Topics: 133
    • Replies: 130
    • ☆☆☆

    Question – What is net cash Flow from investing activities?

    Interest Accrual B/F – 4,900
    Interest Accrual C/F – 1200
    Interest payable – 20,000
    Interest Received – 13,000
    Proceeds from share issue – 120,000
    Loan repaid – 140,000
    Dividends (Statement of changes in equity) – 600,000

    My doubt – 1) What is the use of Accrual bf and cf in any Cashflow activity, I know it’s irrelevant in operating activity as Interest payable is already given. I dont know if Intrest a/c will be made to calculate a particular amount just like non current asset purchased in Example 1 in Opentution lectures.

    2)Here dividend is given in statement of changes in equity which means it’s Dividend paid. If we receive dividend will it appear just in p&l account as it’s a profit / Income or will appear somewhere else too

    January 11, 2021 at 1:47 pm #605508
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54705
    • ☆☆☆☆☆

    1. The interest expense for the year is added back to the profit in order to get the cash flow from operating activities. The interest actually paid is then show separately as a payment of cash. The brought forward and carry forward accruals explain the difference between the interest expense and the interest paid.

    2. In the accounts, dividends received are debited to cash and recorded as income in the SOPL.
    In the Statement of Cash Flows, they are not included in the cash flow from operating activities but appear as cash flows from investing activities.

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