ACCA

Statement of Cash Flows

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ACCA FA — Financial Accounting Practice Exam 3

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Q26Medium2 marks·ACCA FA — Financial Accounting Practice Exam 3

In preparing a statement of cash flows using the indirect method, a company has a profit before tax of $200,000. During the year, depreciation was $30,000, trade receivables increased by $15,000, inventory decreased by $10,000, and trade payables decreased by $5,000. What is the net cash generated from operations?

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Q27Easy2 marks·ACCA FA — Financial Accounting Practice Exam 3

Which of the following items would be classified under 'Investing Activities' in a statement of cash flows?

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