Page 523 - F2 Integrated Workbook STUDENT 2019

Supplementary objective test questions

16.4 What are the movements in inventory, trade receivables and trade
payables used to calculate cash generated from operations?

Movement in Movement in trade Movement in trade
inventory receivables payables
A $77,500 increase 126,500 increase $80,000 increase

B $37,500 increase $71,500 increase $45,000 increase

C $37,500 decrease $71,500 decrease $45,000 decrease

D $2,500 decrease $16,500 increase $10,000 increase

16.5 What is the cash generated from operations figure to appear in the
consolidated cash flow statement for the year ended 31st December
20X5? Assume no further non-cash expenses, investment income or
finance costs have been charged. Show your answers in $.

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