Note to the counts 1 Property, want went Motor Vehicle Cou Acum certon Furtures locat) ACCUmuiated cepreciation Carry value 2920 RM 340 000 1136 600 170 000 151.000) 323000 2021 RM 249,300 (116) 250.000 63,640) 320.220 Additional Information: 1 incuded in administrave penses are doreceton charged for property, pentand muiment 2 Viral Bhd disposedan od motor vehicle with a gwiring amount of RM54420 for cash There was no puchase of meer whice curing the year The company is agar a new furnitwe cost ng R150.800 for cash during the ye 3. Last year clecand payable was pakl together with the current year Interie didend of RM 750 The increase in the ordinary shares was de ou sue cd new states to the utic curing the year 5 Puit or the westment was so curing the year we no purchase or invesmurt was made 5. Tre stonowe Spor que con qualer 4. REQUIRED a. Prepare the Statement of Cash Flow for the year endoc 31 Decemoor 2021 for Vira na using the DIRECT METHOD and in compliance with MFRS 107. 122 marks! A slaten en dl cash flow lacre of the statutory financial Statements presented by comisarios. The start must be prepared in compliance with MRS 107 Brially describe the cash flow performance of Valldoret yarande 31 December 2001. 13 marks (Total 25 mark) PART A: PREPARATION OF CASH FLOW STATEMENT The following are the financial statements of Vitel Bhd Vital 81 Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2021 RM Tumover 164,160 Custo Sales (853.000) Gross Pitts 3-1.100 Gair or depocal of motor vehicle 6,580 Administrative expenses 145.280) Selling to apenas (2001) Investment income 45.600 Imerest experts (23,000 Front bele ax 176,160 Tax charge for the year (44,04) Fift for the 132.120 Viral Bhd Statement of Financial Position as at 31 December ... 2020 2021 RM Non-Current Assets Propony part and equipment to 323.000 320_720 Investments 1.340.000 104.000 RM Current Ascots Inventories Account recevables Bank Short term foed deposit 66.000 124.800 102.700 77.000 2.032.500 78,700 144.060 333,340 571280 2.251.590 Equity and Liabilities Ordinary Share Capital Retainec amings Co.000 1.650.000 172.200 228,570 Non-Current Liabilities 10% Bar Lean 90,000 45,000 Current Liabilities Account payable Tax payables Dividend payable Aooned expenses 78.450 10.200 12.000 18.650 2.032.500 36.370 1.000 27.000 3.660 2251,500 Note to the counts 1 Property, want went Motor Vehicle Cou Acum certon Furtures locat) ACCUmuiated cepreciation Carry value 2920 RM 340 000 1136 600 170 000 151.000) 323000 2021 RM 249,300 (116) 250.000 63,640) 320.220 Additional Information: 1 incuded in administrave penses are doreceton charged for property, pentand muiment 2 Viral Bhd disposedan od motor vehicle with a gwiring amount of RM54420 for cash There was no puchase of meer whice curing the year The company is agar a new furnitwe cost ng R150.800 for cash during the ye 3. Last year clecand payable was pakl together with the current year Interie didend of RM 750 The increase in the ordinary shares was de ou sue cd new states to the utic curing the year 5 Puit or the westment was so curing the year we no purchase or invesmurt was made 5. Tre stonowe Spor que con qualer 4. REQUIRED a. Prepare the Statement of Cash Flow for the year endoc 31 Decemoor 2021 for Vira na using the DIRECT METHOD and in compliance with MFRS 107. 122 marks! A slaten en dl cash flow lacre of the statutory financial Statements presented by comisarios. The start must be prepared in compliance with MRS 107 Brially describe the cash flow performance of Valldoret yarande 31 December 2001. 13 marks (Total 25 mark) PART A: PREPARATION OF CASH FLOW STATEMENT The following are the financial statements of Vitel Bhd Vital 81 Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2021 RM Tumover 164,160 Custo Sales (853.000) Gross Pitts 3-1.100 Gair or depocal of motor vehicle 6,580 Administrative expenses 145.280) Selling to apenas (2001) Investment income 45.600 Imerest experts (23,000 Front bele ax 176,160 Tax charge for the year (44,04) Fift for the 132.120 Viral Bhd Statement of Financial Position as at 31 December ... 2020 2021 RM Non-Current Assets Propony part and equipment to 323.000 320_720 Investments 1.340.000 104.000 RM Current Ascots Inventories Account recevables Bank Short term foed deposit 66.000 124.800 102.700 77.000 2.032.500 78,700 144.060 333,340 571280 2.251.590 Equity and Liabilities Ordinary Share Capital Retainec amings Co.000 1.650.000 172.200 228,570 Non-Current Liabilities 10% Bar Lean 90,000 45,000 Current Liabilities Account payable Tax payables Dividend payable Aooned expenses 78.450 10.200 12.000 18.650 2.032.500 36.370 1.000 27.000 3.660 2251,500
