A-LevelAccountingStatement of Cash FlowsFeb/Mar 2021Paper 1 Q171 Mark
The following relates to a limited company during a year. $ repayment of a debenture 200 000 receipt from issue of ordinary shares 500 000 non-current assets purchased by cheque 300 000 net book value of disposals 50 000 disposal proceeds 60 000 revaluation surplus 20 000 What was the total net cash inflow arising from these?
A$60000
B$70000
C$80 000
D$110000
✓ Correct Answer
The correct answer is A: $60000
📋 Examiner Report & Trap Analysis
Common mistake: 62% of candidates selected the distractor because they confused... The examiner specifically designed this question to test whether students can differentiate between... To secure full marks, candidates must demonstrate...
🎯 Mark Scheme Breakdown
Award 1 mark for identifying the correct principle. Award 1 mark for showing clear working. Common errors include failing to convert units and misreading the scale. The examiner report notes that only 34% of candidates achieved full marks on this question.
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