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NEW QUESTION: 1
Parrot Ltd had the following balances in its accounts at 30 April 2006 and 30 April 2007.
30 April 200630 April 2007 $$ Cash in hand1,0001,100 Bank overdraft41,627Cash at bank-21,932 Long term bank loan50,00025,000
In accordance with IAS 7 Statement of Cash Flows, what amount should be shown under net change in cash and cash equivalents in the company's statement of cash flows for the year ended 30 April 2007?
A. $63,659 increase
B. $63,559 increase
C. $20,295 decrease
D. $16,695 decrease
Answer: A

NEW QUESTION: 2
RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an unconnected entity.
It is preparing its financial statements to 30 September 20X6.
Which of the following substantial transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?
A. Pension payments made on behalf of the Managing Director of RS.
B. Sale of finished goods to TU at normal selling price.
C. Performance related bonus payments made to the office staff for the year.
D. Purchase of production materials from TU at a discounted price to the current market value.
Answer: A

NEW QUESTION: 3
Where do you maintain the duration of a product on operation?
A. Bill of material (BOM)
B. Material master
C. Routing
D. Work instructions
Answer: C