Financial Accounting

Cash flow statement. why is my end of the period cash balance different, from the question?

E3 Set out below are the financial statements of Amal company You controller, faced with the task of implementing KAS 7 Statement of a Amal Company Statement of profit or loss for the year ended 31 December 20X2 Rs.000 Revenue 2,553 Cost of Sales 1.814) Gross Profit 739 Distribution Costs (125) Administrative Expenditures (264) 350 Interest received Interest paid - Profit before Tax - - Taxation (140) Profit for the year 100 Amal Company Statement of profit or loss for the year ended 31st December 20X2 20x2 Rs ,000 20X1 Rs ,000 305 380 250 es pat 200 25 @eduleat Assets Non-current assets Property, plant and equipment Intangible assets Investment Current Assets Inventory Trade receivables Short term investments Cash in Hand 150 102 315 390 50 12 Page 1,222 923 360 100 260 300 91 180 Total Assets Equity and Liabilities Equity Stated capital Revaluation reserve Retained earnings Non-current Liabilities Loan Current Liabilities Trade payables Bank overdraft Taxation 170 50 127 85 120 119 98 110 948 Total Equity and Liabilities 1,222 PPA The following information is available. a The proceeds of the sale of non-current assets investments amounted to Rs. 30,000 6) Fixtures and fittings, with an original cost of Rs. 85,000 and a carrying amounty Rs. 45,000, were sold for Rs. 32,000 during the year. c) The following information relates to property, plant and equipment 31.12.20x2 31.12.20X1 Rs ,000 Rs ,000 Cost 720 595 Accumulated depreciation 340 290 Carrying amount 380 305 va) 50.000 ordinary shares were issued during the year at Rs. 1.20 per share. - Dividends totaling Rs. 80,000 were paid during the year - Fine Finanot- 613 C2 Proffit Lefore Tax I Adja stments Intereste Latexest Inco @preciation ! 5 Loss from Dispose of NCA Increase in Inventory Inor ese to (ar). (75) Incrorea in (cash flow fron opentions Interst pord tax perdido Dividend pald Net - cash flow 53 ore retions cash for flows year from ended investing at 313 actrice December 242 C300 the 2 at 31 Dec 32 Proceeds from twed shares Proceeds from Disposal of PPE Proceeds from NCA Investement. Interest Recieved a 25 3. of NOA Acquisition proceeds from to Issued Investement of shares - 60, cee 2. Loan Recieved Net cash flow financhs. opening cash 16 - 98 = 52 - 85 = endins cash blet (97) Net Increase in cash Cash & Cash egin at the besly C T e 13