CIMA Exam CIMAPRA19-F01-1 Topic 5 Question 90 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam

Question #: 90
Topic #: 5

The following information is extracted from OO's statement of financial position at 31 March:

Included in other payables is interest payable of $80,000 at 31 March 20X2 and $73,000 at 31 March 20X1.

The following information if included within OO's statement of profit or loss for the year ended 31 March 20X2:

Included within finance cost is $124,000 which relates to interest paid on a finance lease. 00 includes finance lease interest within financing activities on its statement of cash flows.________________

Within OO's statement of cash flow for the year ended 31 March 20X2 which figures should be included to reflect the changes in working capital within the net cash flow from operating activities?

AOption A

BOption B

COption C

DOption D

Show Suggested Answer

Suggested Answer: C

by Adolph at Jun 19, 2024, 04:27 AM

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Glory

1 months ago

Option B, no doubt about it. This is a classic cash flow question, and Option B is the only one that fits the bill. *chuckles* I bet the person who wrote this question was trying to trip us up, but we're too smart for that!

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Berry

10 days ago

I agree, Option B is the correct choice. It's all about reflecting the changes in working capital.

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Willard

14 days ago

Definitely Option B, it aligns with the changes in working capital.

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Rosio

18 days ago

Yeah, I agree. Option B seems to be the most suitable.

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Kathrine

25 days ago

I think Option B is the correct choice.

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Meaghan

1 months ago

Hmm, this is a tough one. I'm torn between Option B and Option C. I think I'll go with Option B, but I'm not 100% sure. *scratches head*

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Francine

26 days ago

User 2: I agree, Option B seems like the right answer.

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Stefania

29 days ago

User 1: I think Option B is the better choice.

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Zack

1 months ago

Because based on the information provided, it seems like the changes in working capital should be reflected in Option C.

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Rosalind

1 months ago

Why do you think Option C is the correct answer?

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Jin

2 months ago

I agree with Eric, Option B is the way to go. The question is clear about what information is needed, and Option B covers it all.

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Zack

2 months ago

I disagree, I believe the correct answer is Option C.

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Eric

2 months ago

Option B seems like the most logical choice here. The question is asking for the figures to be included in the statement of cash flow, and Option B includes the relevant changes in working capital items.

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Brittney

27 days ago

Yes, Option B is the most appropriate choice as it addresses the changes in working capital within the net cash flow from operating activities.

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Edmond

29 days ago

I think Option B is the correct answer as it covers the changes in working capital that need to be included in the statement of cash flow.

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Norah

30 days ago

Option B is the most suitable option as it includes the necessary figures for changes in working capital in the statement of cash flow.

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Tuyet

1 months ago

Yes, Option B is the best choice for reflecting changes in working capital in the statement of cash flow.

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Brittney

1 months ago

I agree, Option B includes the changes in working capital items which should be reflected in the statement of cash flow.

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Carole

1 months ago

I agree, Option B includes the changes in working capital which should be reflected in the statement of cash flow.

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Rosalind

2 months ago

I think the answer is Option A.

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