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

Statement of cash flows for the period ended 31 December XXX 

$000

$000

Cash flows from operating activities 

Cash generated from operations (see note below) 

X 

Interest paid 

(X) 

Income taxes paid 

(X) 

–––

Net cash flow from operating activities 

X or (X) 

Cash flows from investing activities 

Purchase of property, plant and equipment 

(X) 

Proceeds of sale of equipment 

X 

Interest received 

X 

Dividends received 

X 

–––

Net cash flow from investing activities 

X or (X) 

Cash flows from financing activities 

Proceeds of issue of shares 

X 

Receipt of new loans 

X 

Repayment of loans 

(X) 

Dividends paid 

(X) 

–––

Net cash flow from financing activities 

X or (X) 

––––––

Net increase (decrease) in cash and cash equivalents 

X or (X) 

Cash and cash equivalents at the beginning of the period 

X or (X) 

––––––

Cash and cash equivalents at the end of the period 

X or (X) 

––––––

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