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Lecture

chapter 20.docx

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Department
Accounting
Course
ACCT 301
Professor
All Professors
Semester
Fall

Description
Chapter 20 Cash flow Statement for the Year Ended 31st December 20x3 $000 $000 Cash Flow From Operating Activities (note 1) 15672 Returns on Investments and servicing of finance: Interest Received 858 Interest paid (1939) Preference dividend paid (450) Interest element of finance lease rentals (358) (2239) Taxation (2887) Capital expenditure and financial investment: Purchase of tangible fixed assets (3512) Sale of trade investment 1595 Sale of plant and machinery 1052 (865) Acquisitions and disposals(not required for Paper 1.1 Students) Purchase of subsidiary undertaking (12705) Net overdrafts acquired with subsidiary (5516) Sale of business 4208 Purchase of interest in a joint venture (3811) (17824) Equity dividen
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