Page 277 - F3 -FA Integrated Workbook STUDENT 2018-19
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Statement of cash flows
Example 1d cont.
Retained earnings
$000 $000
(1)
Dividend paid ß 5,000 Balance b/f: 60,500
(1)
(2)
Balance c/f: 70,500 Profit after tax 15,000
——— ———
75,500 75,500
——— ———
Key issues
(1)
Ref = normally identified from the statements of financial position.
(2)
Ref = normally identified from the statement of profit or loss.
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