Presentation is loading. Please wait.

Presentation is loading. Please wait.

Cashflows Tabba ACCA December 2005. Tabba PPE CostDepreciation Op Balance202004400 Acquisitions Owned 2900 Acquisitions Fin Leases 1500 Disposals(8600)(1200)

Similar presentations


Presentation on theme: "Cashflows Tabba ACCA December 2005. Tabba PPE CostDepreciation Op Balance202004400 Acquisitions Owned 2900 Acquisitions Fin Leases 1500 Disposals(8600)(1200)"— Presentation transcript:

1 Cashflows Tabba ACCA December 2005

2 Tabba PPE FAs @ CostDepreciation Op Balance202004400 Acquisitions Owned 2900 Acquisitions Fin Leases 1500 Disposals(8600)(1200) Charge for the Year 2200 Cl Balance160005400 Gains or losses4600 Cash received12000

3 Finance Leases & Tax LeasesTax (Profits & Deferred Tax) Govt Grants Amortisatio n Op Bal800+17001200+ 500400+900 Acquisitions /CY Charge 1500(50)950 Cl Bal(900)+(2000)(100) + (200)(600)+ (1400) Cash payments 11001350250

4 Profit before taxation50 Adjustments for: Depreciation2200 Gain on disposal of PPE (4600) Government Grant Amortisation(250) Insurance Claim(300) Interest Receivable (40) Interest expense 260 Increase in trade and other receivables(500) Increase in inventories(700) Decrease in trade payables 1100 Cash generated from operations (2740)

5 Interest paid(260) Income taxes paid (1350) Net cash from operating activities (4350) Cash flows from investing activities Purchase of property, plant and equipment(2900) Proceeds from sale of equipment12000 Interest received40 Grant received 950 Net cash used in investing activities 5740

6 Cash flows from financing activities Proceeds from issue of loan notes800 Redemption of loan notes(4000) Payment of finance lease liabilities(1100) Net cash used in financing activities 4300

7 Net increase in cash and cash equivalents 1400 Cash and cash equivalents at beginning of period (Note) 120 Cash and cash equivalents at end of period (Note)230


Download ppt "Cashflows Tabba ACCA December 2005. Tabba PPE CostDepreciation Op Balance202004400 Acquisitions Owned 2900 Acquisitions Fin Leases 1500 Disposals(8600)(1200)"

Similar presentations


Ads by Google