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Question : State why the bonus issue of shares is not disclosed in a statement of cash flows and name one financial transaction, other than bonus issue of shares, which would not be recorded in a statements of cash flows. (3 marks)

Section A - Preparing Statement of Changes in Equity and Statement of Cash Flows: The following are the financial statements of Small Limited for the year ended 30 September 2023: Statementc of Drafit ar I nce far the vear ended 20 lune 2 The following additional information is available: (1) Schedules showing the movements of property, plant and equipment: The loss of disposal of the motor vehicle of $20,000 was included as part of expenses in the statement of profit or loss. (2) A bonus issue of 150,000$1 ordinary shares was made on 1 January 2023, using the share premium account. There was a further issue of shares at a premium for cash on 31 March 2023