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Direct Method

Menara Bhd
Statement of Cash Flows
For the year ended 31 December 2012
RM
Cash flows from operating activities:
Cash receipts from customers
XXX
Cash paid to suppliers and employees
(XXX)
Cash generated from operations
XXX
Interest paid
(XXX)
Income taxes paid
(XXX)
Net Cash flows from/used in operating activities
Cash flows from investing activities:
Purchases of property, plant and equipment (PPE)
(XXX)
Proceeds from the disposal of PPE
XXX
Purchases of investment
(XXX)
Interest received
XXX
Dividend received
XXX
Net cash flows from/used in investing activities
Cash flows from Financing activities:
Proceeds from the issue of share capital
XXX
Proceeds from long-term borrowings
XXX
Redemption of preference shares
(XXX)
Repayment of long-term borrowings
(XXX)
Dividend paid
(XXX)
Net cash flows from/used in financing activities
Net increase/decrease in cash and cash equivalents
Cash and cash equivalent at the beginning of period
Cash and cash equivalent at the end of period

RM

XXX

XXX

XXX
XXX
XXX
XXX

Indirect Method
Menara Bhd
Statement of Cash Flows
For the year ended 31 December 2012
RM
Cash flows from operating activities:
Net Profit before taxation
Adjustments for:
Depreciation
Investment income
Interest expense
Interest income
Gain on disposal of PPE
Loss on disposal of PPE
Bad debt written-off
Amortisation of intangibles
Operating profit before working capital changes
Increase/Decrease in inventories
Increase/Decrease in account receivable
Increase/Decrease in account payable
Cash generated from operations
Interest paid
Income taxes paid
Net cash flows from operating activities
Cash flows from investing activities:
Purchases of property, plant and equipment (PPE)
Proceeds from the disposal of PPE
Purchases of investment
Interest received
Dividend received
Net cash flows from/used in investing activities
Cash flows from Financing activities:
Proceeds from the issue of share capital
Proceeds from long-term borrowings
Redemption of preference shares
Repayment of long-term borrowings
Dividend paid
Net cash flows from/used in financing activities
Net increase/decrease in cash and cash equivalents
Cash and cash equivalent at the beginning of period
Cash and cash equivalent at the end of period

RM

XXX
XXX
(XXX)
XXX
(XXX)
(XXX)
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
(XXX)
(XXX)

XXX
XXX

(XXX)
XXX
(XXX)
XXX
XXX
XXX
XXX
XXX
(XXX)
(XXX)
(XXX)
XXX
XXX
XXX
XXX

Lectures Example Indirect Method


Avengers Bhd
Statement of Cash Flows
For the year ended 31 December 2012
RM
Cash flows from operating activities:
Net Profit before taxation
Adjustments for:
(+) Depreciation
(+) Loss on disposal of PPE
(+) Interest expense
Operating profit before working capital changes
(-) Increase in inventories
(+) Decrease in account receivable
(-) Increase in prepaid expense
(+) Increase in account payable
Cash generated from operations
Interest paid
Income taxes paid (-47,000 + 2000)
Net cash flows from operating activities
Cash flows from investing activities:
(-) Purchases of building (c )
(-) Purchases of equipment (c )
(+) Proceeds from the disposal of PPE (d)
Net cash flows used in investing activities
Cash flows from Financing activities:
(+) Proceeds from the issue of ordinary shares (e)
(-) Dividend paid (a)
Net cash flows used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalent at the beginning of period
Cash and cash equivalent at the end of period
Material non-cash investing and financing activities
Issue of bond payable to purchase land

RM
192,000

9,000
3,000
42,000
(5,000)
10,000
(4,000)
16,000
(42,000)
(49,000)

54,000
246,000

17,000
263,000
(91,000)
172,000

(120,000)
(25,000)
4,000
(141,000)
20,000
(29,000)
(9,000)
22,000
33,000
55,000

110,000