Page 279 - F3 -FA Integrated Workbook STUDENT 2018-19
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Statement of cash flows
Example 1e cont.
Complete solution cont.
$000 $000
Net cash generated from operating activities
(b/fwd)
Cash flows from investing activities
Cash paid for purchase of PPE
Cash proceeds from disposal of PPE
———
Net cash used in investing activities
Cash flows from financing activities
Cash proceeds of share issue
Debenture loan repaid
Dividend paid
———
Net cash from financing activities Nil
———
Net increase in cash and cash equivalents for the year
Cash and cash equivalents at start of reporting period (1)
———
Cash and cash equivalents at end of reporting period (1)
———
Key issues
(1)
Ref = normally identified from the statements of financial position.
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