Page 259 - F3 -FA Integrated Workbook STUDENT 2018-19

Statement of cash flows

Cash flows from investing activities

Cash paid – purchase of property, plant and equipment (X)
Cash paid – purchase of intangible assets (X)

Cash proceeds from sale of property, plant and equipment X

Cash proceeds from sale of intangible assets X

Interest received X
Dividends received X

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Net cash flow from investing activities X(X)

Cash flows from financing activities
Cash proceeds from issue of shares X

Receipt of new loans X

Cash paid – repayment/redemption of loans (X)

Dividends paid (X)
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Net cash flow from financing activities X(X)

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Net increase/(decrease) in cash and cash equivalents X/(X)

Cash and cash equivalents at beginning of period X/(X)

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Cash and cash equivalents at end of period X/(X)
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