Cahs Flow Statement

Question 1

1 part cash flow operating activities

Answer 1

Profit before tax ( in SOPL)
Depreciation (In addition info)
Profit / loss on sale of non current assets. (How much you bought for -sold for )
Interest payable. (SOFP)

Question 2

Part 2 adjusting for working capital

Answer 2

Increase / decrease in inventory
Increase / decrease in receivable
Increase / decrease in payable

Last year - this year

Question 3

P3 Cash generated from operations

Answer 3

Interest paid (last year +financial cost - this years )

Tax paid (last year +tax expense- this years )

Question 4

Part 4 net cash from operating activities
HOW TO WORK OUT

Answer 4

(Total adjustments + total cash generated operations)

Question 5

5 Part cash flows from investing activities

Answer 5

Sales of non current assets (addition info)

Purchase of non-current asset W1❗️

Question 6

P 6 Net cash flow from investing activities
HOW TO WORK OUT

Answer 6

(Net cash from operating activities. - interest paid - tax paid )

Question 7

P7 Cash flow from financing activities

Answer 7

Issues of share ( share premium +share capital of this yEAR. - Share premium +share capital of last year )

Proceed repayment of loan (bank loans this year - bank loan last year )

Dividends paid (A info)

Question 8

P 8 Net cash flow from financing activities
HOW TO WORK OUT

Answer 8

(Issues of shares + proceeds of repayment + dividends paid )

Question 9

P9 net cash flow financing activities
What is included

Answer 9

Net increase / decrease in cash and cash equivalent for the year( this year -last year bank

Cash and cash equivalent at the start of year ( banks last year - overdraft last year )

Cash and cash equivalent at the end of year ( bank this year- over daft this year )

Question 10

(W1) purchase of non current asset

Answer 10

Non current assets opening balance (last Y)

Less deprecation AI
Less disposal
Plus revaluation gain

PLUS PURCHASE balance W1

Non current assets closing balance (this Y)