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10 marksPublished Accounts and Statement of Cash Flows

CAPE Accounting Unit 1 · 2014 · Paper 2 · Question 3(b)

Classify the ten given items (i) to (x) under operating activity (indirect method), investing activity, financing activity, or significant non-cash investing and financing activity.

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Other parts of this question

  1. 3(a)(i)Name TWO users of the Statement of Cash Flows.[2 marks]
  2. 3(a)(ii)State ONE reason why EACH user named in (a)(i) would need a Statement of Cash Flows.[2 marks]
  3. 3(c)Prepare 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.[8 marks]
  4. 3(d)State THREE limitations of accounting ratios.[3 marks]
  5. 3(e)(i)Calculate the Gross profit margin and state ONE meaning of your result.[2 marks]
  6. 3(e)(ii)Calculate the Times interest earned and state ONE meaning of your result.[2 marks]
  7. 3(e)(iii)Calculate the Earnings per share and state ONE meaning of your result.[2 marks]
  8. 3(e)(iv)Calculate the Price earnings ratio and state ONE meaning of your result.[2 marks]
  9. 3(e)(v)Calculate the Dividend payout and state ONE meaning of your result.[2 marks]

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