5.

5
Danny Crane
Statement of Cash Flow for the year ended 31 December x5
RM’000 RM’000
Cash Flow from Operating Activities 1,427
Cash receipts from customers (w1)
(-) Cash payment to supplier and employees (291)
(w2) (111,000 + 180,000)
Cash generated from operation 1,136
(-) Interest paid (40)
(-) Tax paid (225)
Net CF from Operating Activities 871

Cash Flow from Investing Activities - NCA

Income from investment 50
Purchased of new Plant and Machinery (800)
Proceed from disposal Plant and Machinery 200
Development expenditure (478)
Proceed from disposal of investment (170 + 25) 195
Net CF from Investing Activities (833)

Cash Flow from Financing Activities – NCL,

Capital, Reserves
Issue new Ordinary shares 220
Redemption of Preference shares (50)
Dividend paid:
Preference shareholders (50)
Ordinary shareholders (72)
Redemption of 8% Debentures (50)
Net CF from Financing Activities (2)

Net increased in cash and cash equivalent 36

Cash and cash equivalent at the beginning of Note A (89) (a)
the year
Cash and cash equivalent at the end of the year Note A (53) (b)

Note A: Cash and cash equivalent Opening Closing

Cash in hand 31 27
Cash at bank - -
Bank overdraft (120) (80)
Short term investment (<3 months) - -
(89) (a) (53) (b)
 Trade Receivables a/c
Balance b/d 20,000 Bank 1,427,000
Sales 1,440,000
Balance b/d 33,000
1,460,000 1,460,000
Cash payment to suppliers = RM111,00

Trade Payables a/c

Bank 111 Balance b/d 42
Purchases 124
Balance c/c 55
166 166

Material Consumed
Opening inventories 56 P/L (material consumed) 140
Purchases 124
Closing inventories 40
180 180
Cash payment to employees (cash expenses) = RM180,000
Staff cost 180
Taxation a/c
Balance recoverable b/d xxx Balance payable b/d 25
Increased Deferred Tax xx Decreased in Deferred tax xx
Bank (tax paid) 225 P/L (tax for the year) 210
Balance payable c/d 10 Balance recoverable c/d xxx
235 235

Land and Building

Balance /d 1650
ARR (surplus) 100
Balance b/d 16000

Plant and Machinery – carrying amount

Balance b/d 790 Depreciation 190
Bank 800 Disposal 230
Balance c/d 1,170
1,590 1,590
 Retained Earning
Interim dividend: Balance b/d 320
Pref shares 50
Ordinary share 72
P/L (PAT) 715
Balance c/d 913
1,035 1,035