Page 102 - Ebook Financial Accounting 3

Increase in trade creditors (2,000) (562,500)

Total expenses for the year 300,500

Decrease in trade creditors 2,000 (302,500) 865,000

Nett cash flow from operating activities 46,500

Cash Flow from Investing Activities

Acquisition of equipment (RM375,000 – (100,000)
RM275,000)

Acquisition of land (50,000)

Disposal/ Sales proceed of investment (RM50,000 60,000
+ RM10,000)

Nett cash flow from investing activities (90,000)

Cash flow from Financing Activities

Issuance of shares (RM337,000 – RM262,000) 75,000
Proposed Dividend (10,000)

Nett cash flow from financing activities 65,000

Nett cash inflow/outflow 21,500

Cash and Cash equivalents at the beginning of the 50,500

period
Cash and Cash equivalents at the end of the period 72,000

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