Statement of Cash Flows formulae 0.0 / 5 ? AccountingStatement of cash flowsA2/A-levelAQA Created by: revisinglukeCreated on: 16-12-19 00:51 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
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