Page 321 - FR Integrated Workbook 2018-19

Statement of cash flows

Example 2 cont.

(W3) Lease liability

Lease liability
Lease repayments (bal) 1,800 Balance b/f: NCL 3,500
Balance b/f: CL 1,100

Balance c/f: NCL 9,300 New lease assets 10,000

Balance c/f: CL 3,500
——— ———
14,600 14,600

——— ———

Illustrations and further practice

Now try TYU questions 1 and 2 from Chapter 22 of the Study Text.

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