CHAPTER 11 : STATEMENT OF CASH FLOWS

Problem 1

Kayako Toh Company had the following cash flows during the current year:

Cash receipts from issuance of ordinary shares FA 8,000,000

Cash receipts from customers OA 4,000,000
Cash receipts from dividends OA 600,000
Cash receipts from sale of investment IA 4,400,000
Cash payments for wages and other operating expenses OA 2,400,000
Cash payments for insurance OA 200,000
Cash payment for taxes OA 800,000
Cash payment for dividends FA 400,000
Cash payment to purchase land IA 1,600,000
Cash balance – beginning 7,000,000

1. What is the net cash provided by the following:

a. Operating activities

b. Investing activities

c. Financing activities

d. What is the cash balance at year – end?

Problem 2

Cap. Etlang Bes Company provided the following during the current year:

Cash balance, beginning 2,800,000

Income taxes paid OA 1,300,000
Cash paid to suppliers and employees OA 7,000,000
Proceeds from sale of long term investments IA 3,000,000
Interest received OA 1,200,000
Proceeds from issuing share capital FA 2,500,000
Cash received from customers OA 10,000,000
Dividend received OA 1,000,000
Dividend Paid FA 2,000,000

1. What is the net cash provided by Operating activities?

 2. What is the net cash provided by investing activities?

3. What is the net cash provided by financing activities?

Problem 3

Lah Bhan Company provided the following data for the current year:

Proceeds from sale of equipment FA 200,000

Purchase of real estate for cash IA 500,000
Proceeds from sale of treasury shares FA 750,000
Payment of bank loan IA 2,500,000
Dividend paid FA 500,000
Purchase of patent for cash IA 1,250,000
Sale of investment for cash IA 5,000,000

1. What is the net cash provided by investing activities?

2. What is the net cash provided by financing activities