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Published Accounts and Statement of Cash Flows · CAPE Accounting Unit 1

16 past-paper questions on Published Accounts and Statement of Cash Flows, part of Module 3: Financial Reporting and Interpretation, from every CAPE Accounting Unit 1 paper on Quelpr.

Practise Published Accounts and Statement of Cash Flows
  1. 3(a)20 marks· CAPE Accounting Unit 1 · 2007 · Paper 2Prepare a statement of cash flows for Anguilla Company for the year ending December 31, 2006 in a form suitable for publication.
  2. 3(a)20 marks· CAPE Accounting Unit 1 · 2008 · Paper 2Prepare the statement of cash flows (SCF) using the indirect method.
  3. 3(a)23 marks· CAPE Accounting Unit 1 · 2009 · Paper 2Prepare a Statement of Cash Flows for 2008 showing clearly cash flows from operating activities, investing activities and financing activities.
  4. 3(a)20 marks· CAPE Accounting Unit 1 · 2010 · Paper 2Prepare the Statement of Cash Flows for the year 2008 in accordance with International Accounting Standards 7 (IAS 7).
  5. 3(a)20 marks· CAPE Accounting Unit 1 · 2013 · Paper 2Prepare a Statement of Cash Flows for the year ended 31 December 2011 using the indirect method in accordance with IAS 7 (IFRS for SMEs Section 7), showing cash flows from operating, investing, and financing activities.
  6. 3(a)(i)2 marks· CAPE Accounting Unit 1 · 2014 · Paper 2Name TWO users of the Statement of Cash Flows.
  7. 3(a)(ii)2 marks· CAPE Accounting Unit 1 · 2014 · Paper 2State ONE reason why EACH user named in (a)(i) would need a Statement of Cash Flows.
  8. 3(b)10 marks· CAPE Accounting Unit 1 · 2014 · Paper 2Classify the ten given items (i) to (x) under operating activity (indirect method), investing activity, financing activity, or significant non-cash investing and financing activity.
  9. 3(c)8 marks· CAPE Accounting Unit 1 · 2014 · Paper 2Prepare the operating activities section of the Statement of Cash Flows in accordance with IAS 7 (Section 7 of IFRS for SMEs) using the indirect method.
  10. 3(a)15 marks· CAPE Accounting Unit 1 · 2016 · Paper 2Prepare a Statement of Cash Flow for the year ended 31 December 2015.
  11. 3(c)13 marks· CAPE Accounting Unit 1 · 2017 · Paper 2Compute the missing figures for items A to I in the partially prepared Cash Flow Statement for Kingsland Ltd for the year ended 31 December 2016.
  12. 3(d)(i)4 marks· CAPE Accounting Unit 1 · 2019 · Paper 2Office equipment which had a cost of 200 000, and on which there was accumulated depreciation of 90 000 on the day of the sale, was sold for $120 000.
  13. 3(d)(ii)4 marks· CAPE Accounting Unit 1 · 2019 · Paper 2Land with an acquisition price of 460 000 was purchased with a cash payment of 210 000 and a long-term mortgage for the remainder.
  14. 3(d)(iii)3 marks· CAPE Accounting Unit 1 · 2019 · Paper 2The board of directors declared cash dividends totalling 120 000 during the current year. The comparative balance sheet indicates dividends payable of 40 000 at the beginning of the year and…
  15. 3(d)(iv)2 marks· CAPE Accounting Unit 1 · 2019 · Paper 2The issue of a total of 9000 common stock, 10 par with 7000 for cash and 2000 via a stock dividend at a price of 17 per share.
  16. 3(c)21 marks· CAPE Accounting Unit 1 · 2021 · Paper 2Using the indirect method, prepare a statement of cash flows for the year ended 31 December 2020, in accordance with Section 7 IFRS for SMEs (IAS 7).

Related topics in Module 3: Financial Reporting and Interpretation