Page 109 - Ebook Financial Accounting 3
P. 109
Purchase Plant & Machinery (335,000)
Disposal of Plant & Machinery 26,000
Purchase of investment (60,000)
Disposal of investment 48,000
Investment income 15,000
Net cash Flow From Investment Activities (806,000)
Cash Flow From Financing Activities
Ordinary Share Issued 168,000
Preference share redeemed (300,000)
Debentures issued 500,000
Dividend – preference share (10,500)
Dividend – ordinary share (90,000)
Net Cash Flow From Financing Activities 267,500
Net Cash inflow/outflow 158,000
Cash and cash equivalent (b/d) 242,000
Cash and cash equivalent (c/d) 400,000
QUESTION 5.2
Bestari Bhd
Statement of Cash Flow for the year ended 31 December 2020
RM RM
CASH FLOW FROM OPERATING ACTIVITIES
Net Profit before Taxation 22,150
Adjustment:
Depreciation 8,250
Interest expenses 750
Loss on factory disposal 1,000
Investment Income (2,050)
Profit on investment disposal (1,500)
103
