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Student's Book Form Five

Payables XX
Accruals XX
Other current liabilities XX

Total current liabilities (E) XXX
FOR ONLINE READING ONLY
Total liabilities (D + E) = F XXX

Total capital and liabilities (C + F) XXX

3. Use Table 6.22 to project the cash flow of the business.
Table 6.22: Cash flow statement for the year ending…….

Particulars (TShs) (TShs)
(1) Cash flow from operating activities:

Net profit XX
Decrease in receivables XX

Increase in payables XX
Depreciation XX

Increase in inventory (XX) XX
Cash generated from operating activities XXX
Less: Tax paid (XX)

Net cash from operating activities (A) XX
(2) Cash flow from investing activities:

Purchase of fixed assets (XX)
Net cash from investing activities (B) (XX)

(3) Cash flow from financing activities:
Issue of shares XX

Redemption of debentures (XX)
Dividend paid (XX)
Net cash from financing activities (C) (XX)

Net cash flow from all activities (A+ B + C) XX
Add: Opening balance of cash XX

Closing balance of bank XX

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