ACCA F3 Past Exam Papers Cash Flow
The following extract is from the financial statements of Pompeii, a limited liability company at 31 October:
| 2010 | 2009 | |
| $'000 | $'000 | |
| Equity and liabilities | ||
| Share capital | 700,000 | 630,000 |
| Share Premium | 40,000 | 32,000 |
| Retained Earnings | 20,000 | 15,000 |
| Bank Loan | 80,000 | 120,000 |
What is the cash flow from financing activities to be disclosed in the statement of cash flows for the year ended 31 October 2010?
Suggested Solution.
| 2010 | 2009 | Cash Flow | |
| $'000 | $'000 | $'000 | |
| Equity and liabilities | |||
| Share capital | 700,000 | 630,000 | 70,000 |
| Share Premium | 40,000 | 32,000 | 8,000 |
| Retained Earnings | 20,000 | 15,000 | |
| Bank Loan | 80,000 | 120,000 | (40,000) |
| Answer | 38,000 |
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