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Danny Crane
Statement of Cash Flow for the year ended 31 December x5
RM’000 RM’000
Cash Flow from Operating Activities 1,427
Cash receipts from customers (w1)
(-) Cash payment to supplier and employees (291)
(w2) (111,000 + 180,000)
Cash generated from operation 1,136
(-) Interest paid (40)
(-) Tax paid (225)
Net CF from Operating Activities 871
Material Consumed
Opening inventories 56 P/L (material consumed) 140
Purchases 124
Closing inventories 40
180 180
Cash payment to employees (cash expenses) = RM180,000
Staff cost 180
Taxation a/c
Balance recoverable b/d xxx Balance payable b/d 25
Increased Deferred Tax xx Decreased in Deferred tax xx
Bank (tax paid) 225 P/L (tax for the year) 210
Balance payable c/d 10 Balance recoverable c/d xxx
235 235