Page 148 - F1 Integrated Workbook STUDENT 2018
P. 148
Chaptter 9
Exxampple 3
Reqquired:
Usiing the infformation for Splattter in the pprevious illustrationn, producee
thee section oof the stateement of ccash flowss for cashh generateed from
opeerations using the ddirect metthod for thhe year ended 30 Seeptember
20XX1 in comppliance with IAS 7 SStatementt of Cash FFlows.
Sollution
Splatter Stateement of caash flows ffor the year ended 300 Septembber 20X1
$ $000
Cassh flows froom operatiing activitiees
Cassh receiptss from custtomers (W1) 438
Renntal incomee 18
Cassh paymennts to supppliers (W2) ( (228)
Cassh paymennts to employees (72)
Cassh paymennts for expeenses (12)
– ––––
Cassh generatted from opperations 144
138
