• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

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

Deltoid cash flow

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Deltoid cash flow

  • 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
  • May 31, 2017 at 9:04 am #389156
    kengara
    Member
    • Topics: 197
    • Replies: 107
    • ☆☆☆

    ——————————————————-31 March 2017 and 2016
    Non current Liability
    10%loan note———————————————-nil————–5000
    Current liability
    10%loan note———————————————-5000———-nil
    b/f-5000
    payment of loan note-5000
    c/f-5000

    Note.
    The 10% loan note is due for repayment on 30 june 2017.Deltoid is in negatiations with the loan provider to refinance the same amount for another 5 years.

    I just wrote down this amount as repayment of loan note under cash flow from financing activities but in the answer it has not been showed?It is not concise note from my point of view.
    In the note it says to refinance the same amount for five years and negotiation with the loan provider meaning negotiation continues it means it has not been decided so it would be absurd to put it as proceed from loan note under financing activities.Also continuation of negotiation means that amount repaid and will probable be able to be refinanced.Such a confusing case.

    Could you explain it?why 5000 not written down under financing activity as repayment of loan note?

    May 31, 2017 at 9:16 am #389172
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23329
    • ☆☆☆☆☆

    “Could you explain it?why 5000 not written down under financing activity as repayment of loan note?”

    It hasn’t been paid!

    This is a statement of cash flows

    It is not a statement of something that may or may not happen in the future!

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Deltoid cash flow’ is closed to new replies.

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

  • james33 on Chapter 11 Capital Gains Tax – Individuals TX-UK FA2023
  • John Moffat on Group Accounts The Consolidated Income Statement (part b) – ACCA Financial Accounting (FA) lectures
  • John Moffat on Activity Based Costing part 2 – ACCA Performance Management (PM)
  • FarhadKamalzada on Group Accounts The Consolidated Income Statement (part b) – ACCA Financial Accounting (FA) lectures
  • MikeLittle on LW Global Chapter 17 Questions Company Law: Illegalities

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