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OCR Accounting F013

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AQA GCSE physics P1 unofficial mark scheme 05-05-2016
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    Im really stuck on a few things
    using the past papers for revision im completely lost on;

    cash flow statements

    how do you work out the net profit figure before tax ??
    and..
    i cant get the right figure for the purchase of fixed assets

    i add the yearly depreciation onto each net figure and take them away from each other but its not matching up ??


    and another thing im stuck on is the issue of shares, where you have to make journal entries, absolutely lost on them!!!

    help!
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    the net profit before tax
    +retain profit(this years)
    +general reserve (difference)
    +dividends(this years)
    +tax(this years)
    -profit and loss brought forward (obvs last years)

    they do it differently on the mark scheme but my teacher said it doesn't matter.

    purchases of fixed assets
    disposals(at cost)
    + (provision dep at end + fixed assets at end)at cost
    -(provision dep at end + fixed assets at start)at cost
    -revaluation

    don't think i can explain shares on here though find them difficult myself.
    hope this helped

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