Term 4- Statment of Cash Flow, figures

Question 1

Operating Inflow- Receipts from customers

Answer 1

Accounts Receivable Ledger + Cash Sales

Question 2

Operating Inflow- Interest and Dividends

Answer 2

Interest Ledger Account

Question 3

Operating Inflow- Other Revenues

Answer 3

Highlighted Figures in Ledger + Revenues not used in Income Statement

Question 4

Operating Outflow- Payment to suppliers

Answer 4

Ledger Account for Accounts Payable

Question 5

Operating Outflow- Payment to employees

Answer 5

Ledger Account for Wages or Income Statement if not accrued expense

Question 6

Operating Outflow- Interest Paid

Answer 6

Ledger Account Interest or Income Statement if not accrued

Question 7

Operating Outflow- Payment of Expense

Answer 7

Highlighted Figures in Ledger + Expenses not used in Income Statement

Question 8

Investing Inflow- Proceeds from sale of non-current assets

Answer 8

Decrease in non-current asset (difference)

Question 9

Investing Outflow- Purchase of non-current assets

Answer 9

Increase in non-current assets (difference)

Question 10

Financing Inflow- Procced from loans

Answer 10

Increase in loans - difference

Question 11

Financing Inflow- Capital Contribution

Answer 11

Additional Capital

Question 12

Financing Outflow- Payment of Drawings

Answer 12

Drawings Figure

Question 13

Financing Outflow- Payment of Loans

Answer 13

Decrease in loans- difference

Question 14

Add opening cash balance- less overdraft

Answer 14

2015 Cash at Bank figure or Overdraft

Question 15

Cash at Bank at end of period

Answer 15

2016 Cash at Bank figure or overdraft