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Golden Corp., a merchandiser, recently completed its 2015 operations. For the ye

ID: 2589196 • Letter: G

Question

Golden Corp., a merchandiser, recently completed its 2015 operations. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, (4) all debits to Accounts Payable reflect cash payments for inventory, (5) Other Expenses are all cash expenses, and (6) any change in Income Taxes Payable reflects the accrual and cash payment of taxes. The company’s balance sheets and income statement follow.

Golden Corp., a merchandiser, recently completed its 2015 operations. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, (4) all debits to Accounts Payable reflect cash payments for inventory, (5) Other Expenses are all cash expenses, and (6) any change in Income Taxes Payable reflects the accrual and cash payment of taxes. The company's balance sheets and income statement follow. Othr in Income Taxes Payable

Explanation / Answer

Golder Corporation Statement of Cash Flow For Y.E. 31/12/2015 Cash flow from operating activities Income Before Tax          605,120 (+) Depreciation during the year            57,220 (-) Payment of Dividend        -441,988 (-) Inc. in A/R           -13,020 (-) Inc. in Inventory           -80,930 (-) Dec. in Accounts Payable           -29,140 (-) Payment of Tax        -114,448        -622,306           -17,186 Cash Flow from Investing Activities -Purchase of Equipment -38128           -38,128 Cash flow from Financing Activities + issue of common Stock 117000          117,000 Net Inc. (Dec.) in Cash            61,686 Cash Balance in the beg.of the year          126,504 Cash Balance at the end of the year          188,190

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