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the statement of Cash Flows

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › the statement of Cash Flows

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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  • February 17, 2024 at 7:29 pm #700564
    abdiaziz1
    Participant
    • Topics: 29
    • Replies: 30
    • ☆☆

    Thank you very much for the free lecture notes.

    Example one Blair limited the illustrative worked example of the statement of cash flows.

    under the heading cash flow from operating activities there is a mention of Interest. there is no specific mention of weather it is an interest paid or Interest received. if I am not wrong the sign will be different Minus or Plus depending on the wording. if that is not the case do we always assume that the question refers to the Interest as being paid which will be Minus sign.
    Thank you very much.

    February 18, 2024 at 7:56 am #700579
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54687
    • ☆☆☆☆☆

    You can see that it is interest paid in this question because it is subtracted from the operating profit in the SOPL.

    (I hope that you are not using the notes without watching the lectures. That would be pointless because they are only lecture notes (not a study text) and it is in the lectures that I explain and expand on the notes.)

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