Statement of Cash Flows formulae

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Profit calculation
Closing retained earnings - opening retained earnings + dividends + tax + finance costs
1 of 10
Asset Net Book Value
Opening NBV + additions + revaluation – disposals NBV – annual depreciation
2 of 10
Annual depreciation
Depreciation = closing accumulated dep + dep on disposal – opening accumulated dep
3 of 10
Annual depreciation using Net Book Value
Open NBV – closing NBV + additions + revaluation – disposals at NBV
4 of 10
Profit / Loss on disposal
Proceeds from disposal - NBV
5 of 10
Additions of assets
Additions = closing cost + disposal at cost – revaluation – opening cost
6 of 10
Additions with Net Book Value only
closing NBV + disposal NBV – revaluation + annual dep – opening NBV
7 of 10
Proceeds from disposal
Profit / loss from disposal + NBV
8 of 10
Dividends
Dividend per share x num shares
9 of 10
Share issue
Price per share x num shares
10 of 10

Other cards in this set

Card 2

Front

Opening NBV + additions + revaluation – disposals NBV – annual depreciation

Back

Asset Net Book Value

Card 3

Front

Depreciation = closing accumulated dep + dep on disposal – opening accumulated dep

Back

Preview of the back of card 3

Card 4

Front

Open NBV – closing NBV + additions + revaluation – disposals at NBV

Back

Preview of the back of card 4

Card 5

Front

Proceeds from disposal - NBV

Back

Preview of the back of card 5
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