ACCA Applied Knowledge (BT, MA, FA) · Financial Accounting (FA)

Statement of cash flows

6 practice questions, each with the answer and an explanation.

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Random questions from this topic, one at a time. You see the answer and the explanation straight after each one.

All 6 questions

  1. A company reports operating profit of £85,000 after charging depreciation of £12,000. During the year inventories increased by £6,000, trade receivables decreased by £4,000 and trade payables increase…
  2. A company's property, plant and equipment had a carrying amount of £80,000 at the start of the year and £95,000 at the end. Depreciation charged was £14,000 and there were no disposals or revaluations…
  3. In a statement of cash flows prepared under IAS 7, in which section would the proceeds from the sale of a machine appear?
  4. A company's operating profit before working capital changes includes a profit on disposal of non-current assets of £3,000. How is this treated when reconciling operating profit to cash generated from…
  5. A company's income tax liability was £14,000 at the start of the year and £18,000 at the end, and the statement of profit or loss tax charge was £22,000. Retained earnings rose from £80,000 to £105,00…
  6. Property, plant and equipment had a carrying amount of £120,000 at the start of the year and £150,000 at the end. Depreciation for the year was £18,000. An item with a carrying amount of £12,000 was s…

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