In the statement of cashflow, is it the Operating Profit or the Profit before tax which should be used? In the Kaplan questions Profit before tax is used however it is adjusted with Interest payable afterwards. But in BPP the answers just use Profit before tax even if the Operating profit is available.
Either is acceptable, but in the exam you will be filling in the blanks rather than typing it out yourself. So just be careful to read what is written in the exam against each gap.