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Note Chapter 12 and Chapter 13

The document outlines the structure and components of a statement of cash flows for a fiscal year, detailing cash flows from operating, investing, and financing activities. It includes calculations for profit before tax, finance costs, depreciation, and movements in various accounts such as inventories and receivables. Additionally, it provides examples of transactions related to property, plant, equipment, and share capital, illustrating how to determine net cash from each activity.

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20 views3 pages

Note Chapter 12 and Chapter 13

The document outlines the structure and components of a statement of cash flows for a fiscal year, detailing cash flows from operating, investing, and financing activities. It includes calculations for profit before tax, finance costs, depreciation, and movements in various accounts such as inventories and receivables. Additionally, it provides examples of transactions related to property, plant, equipment, and share capital, illustrating how to determine net cash from each activity.

Uploaded by

maiphuongg810
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Chapter 13 Statement of cash flow

Statement of cash flows for the year ended xxx


£ Cách tính
Cash flows from operating activities
Profit before tax P/L + notes
(Profit + tax expense)
Finance costs P/L
Depreciation expense (non cash expense) Accumulate dep. T
account
Gain / loss on sale of property, plant and Note và TK Chữ T
equipment
Gain / loss on sale of intangible assets Note và TK Chữ T
Movement in inventories (increase); decrease
Tăng: Tiền giảm; giảm:
tiền tăng
Chú ý đọc thông tin
HTK có thể bị giảm giá
trị
Movement in trade receivables
Movement in trade payables Tăng: Tiền tăng; giảm:
tiên giảm
Movement in accruals
Movement in provisions
Cash generated from operations
Income tax paid TK chữ T: income tax
payble
Interest paid TK chữ T: interrest
pâyble
Net cash from / used in operating activities

Cash flows from investing activities


Purchase of property, plant and equipment TK chữ T (PPE – cost)
Purchase of investments
Proceeds from sale of property, plant and TK chữ T (disposal)
equipment
Net cash from / used in investing activities

Cash flows from financing activities


Proceeds from issue of shares Note + biến động của
TK share capital
Dividends paid Note
TK chữ T của devidend
Movement in borrowings
Net cash from / used in financing activities

Net increase / decrease in cash and cash


equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year

Tk PPE (cost)
Opening: 299.000 Cost of PPE disposed:
40.000
Tăng:
Impairment loss:
Cash purchase??57.000
Credit purchase (payable):
5000

Closing: 321.000

Tk A.depreciation  Chi phí khấu hao


Opening balance: 69000
Deprceiation of disposed  CF khấu hao?? 23000
PPE: 22000

Closing balance: 70.000

Closing b/c = opening + CF khấu hao – disposal


 CF khấu hao = Clsoing + disposal – opening

Tax payble
Opening balance: 3000
Payment of tax?? +income tax expense:
7000
(Tax paid)
Closing balance: 7000

Closing b/c = opening b/c + increase – decrease


 payment (decrease) = opening bc + increase – closing blance
Payment = 3000+ 7000-7000 = 3000
Interest payable
Interest paid? Opening balance: 2750
2750 + 6000 – 2500 = +interest/finance cost:
6250 12%*50.000 = 6000

Closing balance: 2500

Dividend
Retained earning
Dividend payment?? Opening balnce:
Bonus issue + Net profit:
Closing balance:

Disposal account (TK 711 + 811 khi thanh lý PPE)

Cost nguyên giá TS thanh


lý: 40.000 a.c depreciaton: 22000
Profit: 2000 Gain = trade receivale:
10.000
Cash? 10.000

Share capital + share premium


 Proceed from issuance of share
Opening balance:
+ issuance:
Bonus issue:
Cash issue???
Closing balance

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