Page 141 - F1 Integrated Workbook STUDENT 2018
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Introduction to Single Entity Accounts including Statement of
Cashflows
3.6 Proforma Statement of cash flows (Indirect method)
Statement of Cash Flows for the year ending 31 December 20X5
$000s $000s
Cash flows from operating activities
Profit before taxation X
Depreciation/amortisation X
(Profit)/loss on disposal (X)/X
Investment income (X)
Finance costs X
––––
Operating profit before working capital changes X
(Increase)/decrease in inventories (X)/X
(Increase)/decrease in trade and other receivables (X)/X
Increase/(decrease) in trade and other payables X/(X)
––––
Cash generated from operations X
Interest paid (X)
Tax paid (X)
––––
X
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