Acca financial Accounting (FA) Study Text ac ca (FA)

NCA – Carrying amount 

 $ 

$ 

Carrying amount b/f 

X 

Additions at carrying 

amount (= cash to 

purchase PPE) 

X 

Disposals at carrying amount 

X 

Revaluation 

X 

Depreciation charge for year 

X 

Carrying amount c/f 

X 

–––––

–––––

X

X

–––––

–––––

Test your understanding 5 

Identify and calculate the cash outflow to purchase property, plant 

and equipment and the proceeds from the sale of equipment to be 

shown under the heading ‘Cash flows from investing activities’ 

within Geronimo’s statement of cash flows. 

7 

Cash flows from financing activities 

Cash inflows from financing activities may include: 

•

proceeds of the issue of shares

•

proceeds of receipt of loans/debentures.

Cash outflows may include:

•

repayment of loans/debentures

•

dividends 

paid

•

interest 

paid.

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