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 | 500,000 | 450,000 |
| Share Premium | 20,000 | 16,000 |
| Retained Earnings | 90,000 | 67,500 |
| Bank Loan | 90,000 | 135,000 |
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 | 500,000 | 450,000 | 50,000 |
| Share Premium | 20,000 | 16,000 | 4,000 |
| Retained Earnings | 90,000 | 67,500 | |
| Bank Loan | 90,000 | 135,000 | (45,000) |
| Answer | 9,000 |
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