Page 146 - F1 Integrated Workbook STUDENT 2018
P. 146
Chapter 9
The following information is also available:
$000
Wages 72
Auditors’ remuneration 12
Depreciation 84
Cost of materials used 222
Profit on disposal of non-current assets (60)
Rental income (18)
–––
312
30/09/X1 30/09/X0
$000 $000
Inventories 42 24
Receivables 48 42
Payables (30) (18)
Required:
Produce the section of the statement of cash flows for cash generated
from operations using the indirect method for the year ended 30
September 20X1 in compliance with IAS 7 Statement of Cash Flows.
136
