Accounting 9706 · AS & A Level · Preparation of financial statements

Preparation of financial statements — practice question

Read Source C from the insert.
(a)[17]

Prepare the statement of cash flows for the year ended 30 June 2023 in line with IAS 7.

(b)[8]

Discuss the way shareholders are likely to regard the changes in the company’s capital employed that would have occurred during the year. No calculations are needed. Your answer should treat each element of capital employed separately.

Worked solution & mark scheme

This 25-mark question has a full step-by-step worked solution and mark scheme. One marking point: Net cash generated from operating activities 70

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