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24.12 The following extract is taken from a draft version of company's statement of cash flows, prepared by a trainee accountant.
Four possible mistakes that may have been made by the trainee accountant are listed below.
1 The profit on sale of property, plant and equipment should be subtracted, not added.
2 The increase in inventories should be added, not subtracted.
3 The decrease in trade and other receivables should be added, not subtracted.
4 The increase in trade payables should be subtracted, not added.
Which of the four mistakes did the trainee accountant make when preparing the draft statement?
A 1 and 2 only
B 1 and 3 only
C 2 and 4 only
D 3 and 4 only
答案:B
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