I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider

 EXAM FOCUS POINT 

The ACCA examining team has repeatedly highlighted statements of cash flows as an area that students 

struggle with. The ACCA examining team recommend practising full questions on this topic, as they will 

help you gain a better understanding of the individual parts of the statement of cash flows, and how it 

links with the statement of financial position and the statement of profit or loss and other 

comprehensive income. 

One of the extra MTQs that ACCA has issued together with the FFA specimen exam will give you 

practice in tackling a CBE statement of cash flows question. 

Note the following: 

 

You will be given the pro-forma for the statement, so no need to memorise this. 

 

You will have to fill in the amounts and show whether they are added to or deducted from cash 

flows. 

 

You will have to show whether the movement in cash is an 'increase' or 'decrease'  

BPP Tutor Toolkit Copy

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CHAPTER 22  

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  STATEMENTS OF CASH FLOWS