Page 270 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 270

Chapter 19









                   Example 1b




                   Prepare the net cash generated from operating activities of Spring Co
                   for the year ended 30 June 20X5.

                   Solution

                   Net cash generated from operating activities is presented as follows:

                                                                                   $000
                   Cash generated from operations (previous working)             19,150

                   Interest paid
                   Income tax paid

                                                                                 ———
                   Net cash generated from operations

                                                                                 ———







                                                     Finance costs

                                                   $000                                       $000
                                 (5)
                   Cash paid ß                              Balance b/f:
                   Balance c/f:                             Profit or loss

                                                 ———                                        ———

                                                 ———                                        ———

                                                     Income taxes
                                                   $000                                       $000
                                 (5)
                   Cash paid ß                              Balance b/f:
                   Balance c/f:                             Profit or loss
                                                 ———                                        ———


                                                 ———                                        ———




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