P13

- 1A

SCF Activity
Transaction
Affected
a Recorded depreciation expense on the plant assets Operating
b Recorded and paid interest expense Operating
c Recorded cash proceeds from a sale of plant assets Investing
d Acquired land by issuing ordinary share Non Cash
e Paid a cash dividend to preference shareholders Financing
f Distributed a share dividend to ordinary shareholders Non Cash
g Recorded cash sales Operating
h Recorded salas on account Operating
i Purchased inventory for cash Operating
j Purchased inventory on account Operating
 P13 - 7A
a.
Cash Inflow, Outflow or
RAJESH COMPANY
No Effect?
No cash flow affect STATEMENT OF CASHFLOWS
cash outflow FOR THE YEAR ENDED 31 DEC 2014
cash inflow Cash Flows from operating activities
No cash flow affect Net income
Adjustment to reconcile net income to net cash provided
cash outflow
by operating activities:
No cash flow affect Depreciation expense
cash inflow Increase in accounts receivable
No cash flow affect increase in inventory
cash outflow increase in accounts payable
No cash flow affect decrease in income taxes payable
Net cash provided by operating activities

Cash flows from investing activities sale of equipment

Cash flows from financing activities

Issuance of ordinary shares
Redemption of bonds
Payment of dividends
Net cash used by financing activities

Net increase in cash

Cash at beginning of period
Cash at end of period

b.
29300 - 0 - 20000 = 9300
SH COMPANY
NT OF CASHFLOWS
R ENDED 31 DEC 2014

32000

13300
19000
110000
14000
1000 2700
29300

9700

4000
-6000
-20000
-22000

17000
20000
37000