Group Cash flow statements

Hi,

While preparing group cash flow statements we need to adjust any change in working capital by below steps as per the notes :

Opening
+Acquisition/disposal
Expected =
Closing =
Movement between expected and closing (+/-)

However, I am referring Kaplan exam kit question number 8 (which relates to Weston). I can see they have used a different way of calculating working capital movement which gives us a complete different number to be included in cash flow from operating activities.

For working capital movement (Method used) : Closing – Opening + Acquisition

Can you please look into this and advise?

Thanks in advance.

Regards,
Megha