Page 157 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Introduction to Single Entity Accounts including Statement of
Cashflows

Workings

(W1)

Tax
Bank (Bal Fig) 5 Bal b/d (current) 27
Bal c/d 46 SPL 24

–– ––
51 51
–– ––

(W2)

Intangible non-current assets
Bal b/d 234 Amortisation 7
Bank (Bal fig) 50 Bal c/d 277

––– –––
284 284
––– –––

(W3)

Property, plant and equipment
Bal b/d 600 Dep’n 22
Revaluation 251 Disposal 424
Bank (Bal fig) 618 Bal c/d 1,023
––––– ––––
1,469 1,469
––––– ––––
(W4) 25 million × ($2.80 + 0.20) = $75 million

147