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Chapter 13 CASH FLOW

The statement of cash flows for Meera Ltd. for the year ended December 31, 2017 shows that the company had net cash provided by operating activities of £15,500 and net cash used by financing activities of £16,500, resulting in a net increase in cash of £4,000. Free cash flow was calculated as net cash from operating activities minus capital expenditures minus cash dividends, which equaled negative £4,000.

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479 views2 pages

Chapter 13 CASH FLOW

The statement of cash flows for Meera Ltd. for the year ended December 31, 2017 shows that the company had net cash provided by operating activities of £15,500 and net cash used by financing activities of £16,500, resulting in a net increase in cash of £4,000. Free cash flow was calculated as net cash from operating activities minus capital expenditures minus cash dividends, which equaled negative £4,000.

Uploaded by

Kezia N. Aprilia
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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E 13-7 a) statement of cash flow

Meera Ltd.
Statement of Cash Flow
31-Dec-17

Cash flow from operating activities


Net income £ 22,630
Depreciation expense 5,000
Loss on disposal of land 1,000
Decrease in accounts receivable 2,600
Decrease in accounts payable (15,730) (7,130)
Net cash provided by operating activities 15,500

Cash flow from investing activities


Sale of land 5,000

Cash flows from financing activities


Issuance ordinary share 3,000
Dividends (19,500) (16,500)
Net cash used by financing activities

Net increase in cash £ 4,000


Cash at beginning of period 10,700
Cash at end of period £ 14,700

b) free cash flow


15,500 - 0 - 19500 = (4,000)

E 13-8 SYAL SE
Statement of Cash Flow
31-Dec-17

Cash flow from operating activities € 103,000


Net Income
Depreciation expense 32,000
Increase in accounts receivable (14,000)
Decrease in inventory 17,000
Decrease in account payable (12,000) 23,000
Net cash provided by operating activities 126,000

Cash flow from investing activities


Sale of land 27,000
Purchase of equipment (60,000)
Net cash used by investing activities (33,000)
Cash flow from financing activities
Issuance of ordinary shares 42,000
Payment of cash dividend (45,000)
Redemption of bonds (50,000)
Net cash used by financing activities (53,000)

Net increase in cash € 40,000


Cash at beginning of period 33,000
Cash at end of period € 73,000

E 13-9 a) statement of cash flow


CASSANDRA SA
Statement of Cash Flow
31-Dec-17

Cash flow from operating activities € 18,300


Net income
Depreciation expense 5,800
Loss on disposal of equipment 4,700
Increase in accounts receivable (2,900)
Increase in accounts payable 1,500 9,100
Net cash provided by operating activities 27,400

Cash flow from investing activities


Sale of equipment 3,500
Puschase of investments (4,000)
Net cash used by investing activities (500)

Cash flow from financing activities


Issuance of ordinary shares 5,000
Payment of cash dividend (14,600)
Redemption of bonds (20,000)
Net cash used by financing activities (29,600)

Net decrease in cash € (700)


Cash at beginning of period 17,700
Cash at end of period € 17,000

b) free cash flow


29,400 - 0 -14,600 = 14,800

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