he financial statements of Sierra Ltd are presented as followsSie.pdf
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he financial statements of Sierra Ltd are presented as follows: Sierra Ltd Statement of Financial Position as at 31 Dec 2016 $ $ Changes Increase/ Decrease 2016 2015 Assets Cash 55 000 49 000 6000 Increase Accounts receivables 69 000 27 000 42 000 Increase Inventory 55 000 ---- 55 000 Increase Prepaid expensed 5 000 7 000 2 000 Decrease Land 46 000 71 000 25 000 Decrease Equipment 194 000 69 000 125 000 Increase Accumulated depreciation equipment (29 000) (11 000) 18 000 Increase Total 395 000 201 000 Liabilities and equity Accounts payable 24 000 41 000 17 000 Decrease Accrued expense payable 11 000 ---- 11 000 Increase Convertible notes payable 111 000 151 000 40 000 Decrease Share capital 220 000 60 000 160 000 Increase Retained earnings 206 000 136 000 70 000 Increase Total 572 000 388 000 Sierra Ltd Statement of Profit or Loss for year ended 31 Dec 2016 $ $ Sales 885 000 Cost of sales 460 000 Operating Expense 220 000 Interest expense 15 000 695 000 Profit before tax 190 000 Income tax expense 70 000 Profit 120 000 Additional information: 1. Operating expenses include depreciation expense of $35 000. 2. Cash dividends of $55 000 were declared and paid in 2016. 3. Interest expense of $15 000 was paid in cash. 4. Land was sold at its carrying amount for cash in 2016. 5. During 2016, equipment with a cost of $170 000 was purchased for cash. Equipment with a cost of $40 000 and carrying amount of $35 000 was sold. 6. In 2016, convertible notes of $15 000 were redeemed at their carrying amount for cash; convertible notes of $30 000 were converted into ordinary shares issued at $30 000 in total. 7. Ordinary shares were issues for $120 000 in cash during 2016. Required: statement of cash flows using the direct method. Sierra Ltd Statement of Financial Position as at 31 Dec 2016 $ $ Changes Increase/ Decrease 2016 2015 Assets Cash 55 000 49 000 6000 Increase Accounts receivables 69 000 27 000 42 000 Increase Inventory 55 000 ---- 55 000 Increase Prepaid expensed 5 000 7 000 2 000 Decrease Land 46 000 71 000 25 000 Decrease Equipment 194 000 69 000 125 000 Increase Accumulated depreciation equipment (29 000) (11 000) 18 000 Increase Total 395 000 201 000 Liabilities and equity Accounts payable 24 000 41 000 17 000 Decrease Accrued expense payable 11 000 ---- 11 000 Increase Convertible notes payable 111 000 151 000 40 000 Decrease Share capital 220 000 60 000 160 000 Increase Retained earnings 206 000 136 000 70 000 Increase Total 572 000 388 000.
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B PROBLEMSP23-1B (L02,4) (SCF—Indirect Method) The followi.docx
B PROBLEMS
P23-1B (L02,4) (SCF—Indirect Method) The following are Sanibel Corp.’s comparative balance sheet accounts at Decem-
ber 31, 2017 and 2016, with a column showing the increase (decrease) from 2016 to 2017.
Additional information:
1. On December 31, 2016, Sanibel acquired 25% of Island Co.’s common stock for $420,000. On that date, the carrying value
of Island’s assets and liabilities, which approximated their fair values, was $1,680,000. Island reported income of $220,000
for the year ended December 31, 2017. No dividend was paid on Island’s common stock during the year.
2. During 2016, Sanibel loaned $500,000 to POI Co., an unrelated company. POI made the first semi-annual principal repay-
ment of $50,000, plus interest at 10%, on December 31, 2016. POI is current on the loan as of December 31, 2017.
3. On January 2, 2017, Sanibel sold equipment costing $100,000, with a carrying amount of $31,000, for $20,000 cash.
4. On December 31, 2017, Sanibel entered into a capital lease for a new factory. The present value of the annual rental pay-
ments is $850,000, which equals the fair value of the building. Sanibel made the first rental payment of $120,000 when due
on January 2, 2018.
5. Net income for 2017 was $285,000.
6. Sanibel declared and paid cash dividends for 2017 and 2016 as follows.
Instructions
Prepare a statement of cash flows for Sanibel Corp. for the year ended December 31, 2017, using the indirect method.
(AICPA adapted)
1
COMPARATIVE BALANCE SHEETS
Increase
2017 2016 (Decrease)
Cash $ 650,000 $ 510,000 $ 140,000
Accounts receivable 1,260,000 1,090,000 170,000
Inventory 1,538,000 1,370,000 168,000
Property, plant, and equipment 2,680,000 1,763,000 917,000
Accumulated depreciation (850,000) (760,000) (90,000)
Investment in Island Co. 475,000 420,000 55,000
Loan receivable 350,000 450,000 (100,000)
Total assets $6,103,000 $4,843,000 $1,260,000
Accounts payable $1,080,000 $ 910,000 $ 170,000
Income taxes payable 90,000 75,000 15,000
Dividends payable 100,000 60,000 40,000
Capital lease obligation 850,000 0 850,000
Common stock, $1 par 400,000 400,000 0
Paid-in capital in excess of 2,100,000 2,100,000 0
par—common stock
Retained earnings 1,483,000 1,298,000 185,000
Total liabilities and stockholders’ equity $6,103,000 $4,843,000 $1,260,000
2017 2016
Declared December 15, 2017 December 15, 2016
Paid February 28, 2018 February 28, 2017
Amount $100,000 $60,000
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2 Chapter 23 Statement of Cash Flows
P23-2B (L02,4) (SCF—Indirect Method) The comparative balance sheets for Queen Corporation show the following
information.
Additional data related to 2017 are as follows.
1. Equipment that had cost $20,000 and was 60% depreciated at time of disposal was sold for $2,000.
2. $18,000 of th ...
FAC 2122Assignment Due Date April 24, 2019Instructions An.docx
FAC 2122
Assignment
Due Date: April 24, 2019
Instructions : Answer all questions
Question 1
Arcade Corporation's balance sheet and income statement appear below:
Income Statement
Sales
$723
Cost of goods sold
453
Gross margin
270
Selling and administrative expenses
163
Income before income taxes
107
Income tax expense
32
Net income
$75
Balance Sheet
Ending Balance
Beginning Balance
Cash
$42
$36
Debtors
77
80
Inventories
54
58
Plant and equipment
581
480
less: accumulated depreciation
(318)
(294)
Total Assets
$436
$360
creditors
$23
$28
Bonds payable
293
270
Common stock
61
60
Retained earnings
59
2
Total liabilities and equity
$436
$360
The company did not dispose of any property, plant, and equipment, retire any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend of $18.
Required: Prepare a statement of cash flow . (10 marks)
Question 2
Comparative Balance Sheet
Shiner Corporation
Assets
Dec 31, 1996
Dec 31, 1995
Cash
$37,000
$49,000
Accounts Receivable
$26,000
$36,000
Prepaid Expenses
$6,000
$0
Land
$70,000
$0
Building
$200,000
$0
Accumulated Depreciation
$11,000
$189,000
$0
Equipment
$68,000
$0
Accumulated Depreciation
$10,000
$58,000
$0
Total Assets
$386,000
$85,000
Liabilities and Stockholder Equity
Accounts Payable
$40,000
$5,000
Bonds Payable
$150,000
$0
Common Stock
$60,000
$0
Retained Earnings
$136,000
$20,000
Total Liabilities and Stockholder Equity
$386,000
$85,000
Income Statement
Shiner Corporation
Revenue
$492,000
Operating Expenses
$269,000
Depreciation
$21,000
$290,000
Income before Income Taxes
$202,000
Income Tax Expense
$68,000
Net Income
$134,000
Additional information:
1. During the year Shiner Corporation paid dividends of $18,000.
2. Shiner also issued $150,000 in bonds.
Copy and complete the statement below: (15 marks)
Statement of Cash Flows
Cash Flow from Operating Activities
Net Income
Adjustments to reconcile net income to net cash
Depreciation
Accts Receivable decrease
Prepaid Expense increase
Accts Payable Increase
Net cash provided from Operating Activities
Investing Activities
Land Purchase
Building Purchase
Equipment Purchase
Financing Activities
Dividend payment to shareholders
Issuance of Bonds Payable
Net Decrease in Cash
Cash Jan 1, 1996
Cash Dec 31, 1996
Question 3
Caribbean Distributors
Balance Sheet for
Assets20102009
Cash 191 000 159 000
Debtors/Accounts Receivables 12 000 15 000
Stock/Inventory 170 000 160 000
Prepaid expenses 6 000 8 000
Land 140 000 80 000
Equipment 160 000 0
Accumulated depreciation – equipment (16 000) 0
Total 663 000 422 000
Liabilities and Shareholders Equity
Trade creditors/Accounts Payable 52 000 60 000
Accrued expenses payable/owing 15 000 20 000
Income tax .
Cash flow problem & solution
Silicon Valley Incorporation reported $900,000 in net income for 2013 on $7 million in sales revenue. According to the income statement, total operating expenses were $5.5 million. The balance sheet shows total assets of $3 million as of December 31, 2013, including $300,000 in cash and $750,000 in accounts receivable. Total liabilities were $1.5 million and shareholders' equity was $1.5 million.
The financial statements of ABC Co. appear belowABC Co.Comp.docx
The financial statements of ABC Co. appear below:
ABC Co.
Comparative Balance Sheet
December 31, 2014
ASSETS
2014
2013
Cash
$25,000
$40,000
Marketable Securities
20,000
60,000
Accounts Receivable (net)
40,000
30,000
Inventory
150,000
170,000
Property, Plant and Equipment (net)
170,000
200,000
Total assets
$405,000
$500,000
Liabilities and Stockholders’ equity
Accounts Payable
$25,000
$30,000
Short Term Notes Payable
40,000
90,000
Bonds Payable
75,000
160,000
Common Stock
175,000
145,000
Retained Earnings
90,000
75,000
Total Liabilities and Stockholders’ Equity
$405,000
$500,000
ABC Co.
Income Statement
For the Year Ended December 31, 2014
Net Sales
$360,000
Cost of Goods Sold
184,000
Gross Profit
176,000
Expenses
Interest Expense
21,000
Selling Expense
30,000
Administrative Expense
20,000
Total Expenses
71,000
Income before income taxes
105,000
Income tax expense
30,000
Net income
$75,000
Additional information:
a. Cash dividends of $50,000 were declared and paid in 2014.
b. Weighted average number of shares of common stock outstanding during 2014 was 62,000 shares
c. Market value of common stock on December 31, 2014 was $15 per share.
d. Net cash provided by operating activities for 2014 was $65,000
Instructions:
Using the financial statements and additional information, compute the following ratios for ABC Co. for 2014. Show all computations.
1. Current ratio
2. Return on common stockholders equity
3. Price earnings ratio
4. Inventory turnover ratio
5. Receivables turnover
6. Times interest earned
7. Profit margin ratio
8. Average days in inventory
9. Payout ratio
10. Return on assets
...
The financial statements of ABC Co. appear belowABC Co.Compar.docx
The financial statements of ABC Co. appear below:
ABC Co.
Comparative Balance Sheet
December 31, 2014
ASSETS
2014
2013
Cash
$25,000
$40,000
Marketable Securities
20,000
60,000
Accounts Receivable (net)
40,000
30,000
Inventory
150,000
170,000
Property, Plant and Equipment (net)
170,000
200,000
Total assets
$405,000
$
500,000
Liabilities and Stockholders’ equity
Accounts Payable
$25,000
$30,000
Short Term Notes Payable
40,000
90,000
Bonds Payable
75,000
160,000
Common Stock
175,000
145,000
Retained Earnings
90,000
75,000
Total Liabilities and Stockholders’ Equity
$405,000
$500,000
ABC Co.
Income Statement
For the Year Ended December 31, 2014
Net Sales
$360,000
Cost of Goods Sold
184,000
Gross Profit
176,000
Expenses
Interest Expense
21,000
Selling Expense
30,000
Administrative Expense
20,000
Total Expenses
71,000
Income before income taxes
105,000
Income tax expense
30,000
Net income
$75,000
Additional information:
a.
Cash dividends of $50,000 were declared and paid in 2014.
b.
Weighted average number of shares of common stock outstanding during 2014 was 62,000 shares
c.
Market value of common stock on December 31, 2014 was $15 per share.
d.
Net cash provided by operating activities for 2014 was $65,000
Instructions:
Using the financial statements and additional information, compute the following ratios for ABC Co. for 2014.
Show all computations.
1.
Current ratio
2.
Return on common stockholders equity
3.
Price earnings ratio
4.
Inventory turnover ratio
5.
Receivables turnover
6.
Times interest earned
7.
Profit margin ratio
8.
Average days in inventory
9.
Payout ratio
10.
Return on assets
.
Cashflow questions
The document provides financial statement information for M/s R Company for 2004 and 2003, including balance sheets, income statements, and additional notes. It asks to prepare a statement of cash flows using the indirect method, noting equipment purchases and sales, bond redemptions, stock issuances, dividend payments, and other transactions during 2004.
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Recommended
B PROBLEMSP23-1B (L02,4) (SCF—Indirect Method) The followi.docx
B PROBLEMS
P23-1B (L02,4) (SCF—Indirect Method) The following are Sanibel Corp.’s comparative balance sheet accounts at Decem-
ber 31, 2017 and 2016, with a column showing the increase (decrease) from 2016 to 2017.
Additional information:
1. On December 31, 2016, Sanibel acquired 25% of Island Co.’s common stock for $420,000. On that date, the carrying value
of Island’s assets and liabilities, which approximated their fair values, was $1,680,000. Island reported income of $220,000
for the year ended December 31, 2017. No dividend was paid on Island’s common stock during the year.
2. During 2016, Sanibel loaned $500,000 to POI Co., an unrelated company. POI made the first semi-annual principal repay-
ment of $50,000, plus interest at 10%, on December 31, 2016. POI is current on the loan as of December 31, 2017.
3. On January 2, 2017, Sanibel sold equipment costing $100,000, with a carrying amount of $31,000, for $20,000 cash.
4. On December 31, 2017, Sanibel entered into a capital lease for a new factory. The present value of the annual rental pay-
ments is $850,000, which equals the fair value of the building. Sanibel made the first rental payment of $120,000 when due
on January 2, 2018.
5. Net income for 2017 was $285,000.
6. Sanibel declared and paid cash dividends for 2017 and 2016 as follows.
Instructions
Prepare a statement of cash flows for Sanibel Corp. for the year ended December 31, 2017, using the indirect method.
(AICPA adapted)
1
COMPARATIVE BALANCE SHEETS
Increase
2017 2016 (Decrease)
Cash $ 650,000 $ 510,000 $ 140,000
Accounts receivable 1,260,000 1,090,000 170,000
Inventory 1,538,000 1,370,000 168,000
Property, plant, and equipment 2,680,000 1,763,000 917,000
Accumulated depreciation (850,000) (760,000) (90,000)
Investment in Island Co. 475,000 420,000 55,000
Loan receivable 350,000 450,000 (100,000)
Total assets $6,103,000 $4,843,000 $1,260,000
Accounts payable $1,080,000 $ 910,000 $ 170,000
Income taxes payable 90,000 75,000 15,000
Dividends payable 100,000 60,000 40,000
Capital lease obligation 850,000 0 850,000
Common stock, $1 par 400,000 400,000 0
Paid-in capital in excess of 2,100,000 2,100,000 0
par—common stock
Retained earnings 1,483,000 1,298,000 185,000
Total liabilities and stockholders’ equity $6,103,000 $4,843,000 $1,260,000
2017 2016
Declared December 15, 2017 December 15, 2016
Paid February 28, 2018 February 28, 2017
Amount $100,000 $60,000
c23_Kieso_IA_16e_PB.indd Page 1 12/07/16 9:00 AM f-389 c23_Kieso_IA_16e_PB.indd Page 1 12/07/16 9:00 AM f-389 /208/WB01908/XXXXXXXXXXXXX/ch23/text_s/208/WB01908/XXXXXXXXXXXXX/ch23/text_s
2 Chapter 23 Statement of Cash Flows
P23-2B (L02,4) (SCF—Indirect Method) The comparative balance sheets for Queen Corporation show the following
information.
Additional data related to 2017 are as follows.
1. Equipment that had cost $20,000 and was 60% depreciated at time of disposal was sold for $2,000.
2. $18,000 of th ...
FAC 2122Assignment Due Date April 24, 2019Instructions An.docx
FAC 2122
Assignment
Due Date: April 24, 2019
Instructions : Answer all questions
Question 1
Arcade Corporation's balance sheet and income statement appear below:
Income Statement
Sales
$723
Cost of goods sold
453
Gross margin
270
Selling and administrative expenses
163
Income before income taxes
107
Income tax expense
32
Net income
$75
Balance Sheet
Ending Balance
Beginning Balance
Cash
$42
$36
Debtors
77
80
Inventories
54
58
Plant and equipment
581
480
less: accumulated depreciation
(318)
(294)
Total Assets
$436
$360
creditors
$23
$28
Bonds payable
293
270
Common stock
61
60
Retained earnings
59
2
Total liabilities and equity
$436
$360
The company did not dispose of any property, plant, and equipment, retire any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend of $18.
Required: Prepare a statement of cash flow . (10 marks)
Question 2
Comparative Balance Sheet
Shiner Corporation
Assets
Dec 31, 1996
Dec 31, 1995
Cash
$37,000
$49,000
Accounts Receivable
$26,000
$36,000
Prepaid Expenses
$6,000
$0
Land
$70,000
$0
Building
$200,000
$0
Accumulated Depreciation
$11,000
$189,000
$0
Equipment
$68,000
$0
Accumulated Depreciation
$10,000
$58,000
$0
Total Assets
$386,000
$85,000
Liabilities and Stockholder Equity
Accounts Payable
$40,000
$5,000
Bonds Payable
$150,000
$0
Common Stock
$60,000
$0
Retained Earnings
$136,000
$20,000
Total Liabilities and Stockholder Equity
$386,000
$85,000
Income Statement
Shiner Corporation
Revenue
$492,000
Operating Expenses
$269,000
Depreciation
$21,000
$290,000
Income before Income Taxes
$202,000
Income Tax Expense
$68,000
Net Income
$134,000
Additional information:
1. During the year Shiner Corporation paid dividends of $18,000.
2. Shiner also issued $150,000 in bonds.
Copy and complete the statement below: (15 marks)
Statement of Cash Flows
Cash Flow from Operating Activities
Net Income
Adjustments to reconcile net income to net cash
Depreciation
Accts Receivable decrease
Prepaid Expense increase
Accts Payable Increase
Net cash provided from Operating Activities
Investing Activities
Land Purchase
Building Purchase
Equipment Purchase
Financing Activities
Dividend payment to shareholders
Issuance of Bonds Payable
Net Decrease in Cash
Cash Jan 1, 1996
Cash Dec 31, 1996
Question 3
Caribbean Distributors
Balance Sheet for
Assets20102009
Cash 191 000 159 000
Debtors/Accounts Receivables 12 000 15 000
Stock/Inventory 170 000 160 000
Prepaid expenses 6 000 8 000
Land 140 000 80 000
Equipment 160 000 0
Accumulated depreciation – equipment (16 000) 0
Total 663 000 422 000
Liabilities and Shareholders Equity
Trade creditors/Accounts Payable 52 000 60 000
Accrued expenses payable/owing 15 000 20 000
Income tax .
Cash flow problem & solution
Silicon Valley Incorporation reported $900,000 in net income for 2013 on $7 million in sales revenue. According to the income statement, total operating expenses were $5.5 million. The balance sheet shows total assets of $3 million as of December 31, 2013, including $300,000 in cash and $750,000 in accounts receivable. Total liabilities were $1.5 million and shareholders' equity was $1.5 million.
The financial statements of ABC Co. appear belowABC Co.Comp.docx
The financial statements of ABC Co. appear below:
ABC Co.
Comparative Balance Sheet
December 31, 2014
ASSETS
2014
2013
Cash
$25,000
$40,000
Marketable Securities
20,000
60,000
Accounts Receivable (net)
40,000
30,000
Inventory
150,000
170,000
Property, Plant and Equipment (net)
170,000
200,000
Total assets
$405,000
$500,000
Liabilities and Stockholders’ equity
Accounts Payable
$25,000
$30,000
Short Term Notes Payable
40,000
90,000
Bonds Payable
75,000
160,000
Common Stock
175,000
145,000
Retained Earnings
90,000
75,000
Total Liabilities and Stockholders’ Equity
$405,000
$500,000
ABC Co.
Income Statement
For the Year Ended December 31, 2014
Net Sales
$360,000
Cost of Goods Sold
184,000
Gross Profit
176,000
Expenses
Interest Expense
21,000
Selling Expense
30,000
Administrative Expense
20,000
Total Expenses
71,000
Income before income taxes
105,000
Income tax expense
30,000
Net income
$75,000
Additional information:
a. Cash dividends of $50,000 were declared and paid in 2014.
b. Weighted average number of shares of common stock outstanding during 2014 was 62,000 shares
c. Market value of common stock on December 31, 2014 was $15 per share.
d. Net cash provided by operating activities for 2014 was $65,000
Instructions:
Using the financial statements and additional information, compute the following ratios for ABC Co. for 2014. Show all computations.
1. Current ratio
2. Return on common stockholders equity
3. Price earnings ratio
4. Inventory turnover ratio
5. Receivables turnover
6. Times interest earned
7. Profit margin ratio
8. Average days in inventory
9. Payout ratio
10. Return on assets
...
The financial statements of ABC Co. appear belowABC Co.Compar.docx
The financial statements of ABC Co. appear below:
ABC Co.
Comparative Balance Sheet
December 31, 2014
ASSETS
2014
2013
Cash
$25,000
$40,000
Marketable Securities
20,000
60,000
Accounts Receivable (net)
40,000
30,000
Inventory
150,000
170,000
Property, Plant and Equipment (net)
170,000
200,000
Total assets
$405,000
$
500,000
Liabilities and Stockholders’ equity
Accounts Payable
$25,000
$30,000
Short Term Notes Payable
40,000
90,000
Bonds Payable
75,000
160,000
Common Stock
175,000
145,000
Retained Earnings
90,000
75,000
Total Liabilities and Stockholders’ Equity
$405,000
$500,000
ABC Co.
Income Statement
For the Year Ended December 31, 2014
Net Sales
$360,000
Cost of Goods Sold
184,000
Gross Profit
176,000
Expenses
Interest Expense
21,000
Selling Expense
30,000
Administrative Expense
20,000
Total Expenses
71,000
Income before income taxes
105,000
Income tax expense
30,000
Net income
$75,000
Additional information:
a.
Cash dividends of $50,000 were declared and paid in 2014.
b.
Weighted average number of shares of common stock outstanding during 2014 was 62,000 shares
c.
Market value of common stock on December 31, 2014 was $15 per share.
d.
Net cash provided by operating activities for 2014 was $65,000
Instructions:
Using the financial statements and additional information, compute the following ratios for ABC Co. for 2014.
Show all computations.
1.
Current ratio
2.
Return on common stockholders equity
3.
Price earnings ratio
4.
Inventory turnover ratio
5.
Receivables turnover
6.
Times interest earned
7.
Profit margin ratio
8.
Average days in inventory
9.
Payout ratio
10.
Return on assets
.
Cashflow questions
The document provides financial statement information for M/s R Company for 2004 and 2003, including balance sheets, income statements, and additional notes. It asks to prepare a statement of cash flows using the indirect method, noting equipment purchases and sales, bond redemptions, stock issuances, dividend payments, and other transactions during 2004.
Uop fin 486 week 2 team assignment
fin 486 week 2 learning team assignment department budgets new,fin 486 week 2 team assignment new,fin 486 week 2 video summary new,uop fin 486,fin 486,uop fin 486 week 2 tutorial,fin 486 week 2 assignment,uop fin 486 week 2 help
ACC-291-Week-5-ASSIGNMENT-WILEY-PLUS-Week five assignment wiley plus
ACC-291-Week-5-ASSIGNMENT-WILEY-PLUS
Individual WileyPLUS Assignment: Week Five Assignment
Resource: WileyPLUS
Complete Week Five Assignment in WileyPLUS:
• Exercise E13-1
• Exercise E13-8
• Exercise E14-1
• Problem P13-9A
• Problem P13-10A
• Problem P14-2A
Accounting 1 b
This document provides instructions and information for an accounting assessment for the Accounting 1B course at the Department of Accountancy. It includes details on the assessment such as the date, time, marks allocation, and instructions that students must follow. The assessment consists of 4 questions covering different accounting topics like provisions, cash flows, profit or loss, and financial position. Each question provides additional context and instructions on what is required. Supporting information is also provided for some of the questions like extracts from trial balances and additional notes.
Chapter 5 - Cash flows - handout.pptx
The document discusses cash flow statements, including:
1) It compares cash flows from operating, investing, and financing activities and contrasts cash flow statements prepared under IFRS and US GAAP.
2) It distinguishes between the direct and indirect methods of presenting cash from operating activities.
3) It analyzes and interprets both reported and common-size cash flow statements, calculates performance and coverage cash flow ratios, and interprets free cash flow.
Week five assignment wiley plus
This document contains the solutions to 6 questions from a Wiley Plus assignment on accounting. Question 1 involves analyzing transactions and classifying them as operating, investing, financing or non-cash activities. Question 2 requires completing a statement of cash flows using indirect method. Question 3 is a horizontal analysis comparing 2012 and 2011 balance sheets. Question 4 and 5 require completing statements of cash flows using indirect and direct methods respectively. Question 6 does not require a calculation.
Link Ltd acquired 80 of the shares of Connect Ltd on 1 July.docx
Link Ltd acquired 80% of the shares of Connect Ltd on 1 July 2012 for $115 000. At this date the equity of Connect Ltd consisted of:
Share capital (100 000 shares)
General reserve
Retained earnings
$ 80 000
2 400
29 600
All the identifiable assets and liabilities of Connect Ltd were recorded at amounts equal to their fair values except for:
Carrying amount
Fair value
Plant (cost $65 000)
$52 000
$56 000
Land
40 000
45 000
Inventory
25 000
28 000
The plant was expected to have a further useful life of 10 years. The land was sold on 1 January 2015. The inventory was all sold by 30 June 2013. Link Ltd uses the full goodwill method. The fair value of the non-controlling interest (NCI) at 1 July 2012 was $28 000. At 1 July 2012, Connect Ltd had unrecorded brands that had a fair value of $18 000. These had an indefinite life.
Additional information
· Connect Ltd had inventory on hand at 30 June 2014 that included inventory at cost of $8000 that had been sold to it by Link Ltd. This inventory had cost Link Ltd $6000. It was all sold by Connect Ltd by 30 June 2015.
· During the 2014-15 year, Connect Ltd sold inventory to Link Ltd for $48 000. At 30 June 2015, Link Ltd still had some of this inventory on hand. This inventory had been sold to it by Connect Ltd at a profit of $4000.
· On 1 January 2014, Connect Ltd sold plant to Link Ltd for $16 000. This had a carrying amount in Connect Ltd at time of sale of $12 000. Plant of this class is depreciated at 20% per annum.
· Management and consultation fees derived by Link Ltd are all from Connect Ltd and represent charges for administration $1760 and technical services for the manufacturing section $2240.
· All debentures issued by Connect Ltd are held by Link Ltd.
· Other components of equity relate to movements in the fair values of financial assets held by the entities. Gains and losses on these financial assets are recognised in other comprehensive income. The balance of the other components of equity account at 1 July 2014 was $8000 (Link Ltd) and $6400 (Connect Ltd).
· The tax rate is 30%
· Financial information at 30 June 2015 of Link Ltd and its subsidiary company, Connect Ltd, is shown below.
Link Ltd
Connect Ltd
Sales revenue
$252 800
$176 000
Debenture interest
4 000
—
Management and consultation fees
4 000
—
Dividends
9 600
—
Total revenue
270 400
176 000
Cost of sales
(104 000)
(68 000)
Manufacturing expenses
(82 000)
(53 000)
Depreciation on plant
(12 000)
(12 000)
Administrative expenses
(12 000)
(6 400)
Financial expenses
(8 800)
(4 000)
Other expenses
(11 200)
(9 600)
Total expenses
230 000
153 000
Profit from trading
40 400
23 000
Gains on sale of non-current assets
10 000
5 000
Profit before income tax
50 400
28 000
Income tax expense
(20 000)
(13 600)
Profit for the year
30 400
14 400
Retained earnings at 1 July 2014
40 000
36 000
70 400
50 400
Dividend paid
(8 000)
(8 000)
Dividend declared
(8 000)
(4 000)
(16 000)
(12 000)
Retained earnings at 30 Ju ...
Statement of cash flow / Faten Al Joaid - certified auditor (LACPA)
The document discusses the purpose and components of a cash flow statement. It explains that a cash flow statement assesses a company's ability to generate cash flows, meet obligations, and react to unexpected expenses or opportunities. It covers the three sections of a cash flow statement - operating, investing, and financing activities - and provides examples of cash inflows and outflows that are included in each section. The document also demonstrates how to prepare a cash flow statement using both the direct and indirect method.
fs analysis.ppt
The document provides an overview of various methods for analyzing financial statements, including horizontal analysis, vertical analysis, common-size statements, trend percentages, and ratio analysis. It provides examples of each type of analysis using sample financial statement data from fictional companies. Horizontal analysis involves calculating dollar or percentage changes in items from one period to the next. Vertical analysis expresses each financial statement item as a percentage of a total. Trend percentages show changes over time. Ratio analysis expresses logical relationships between financial statement items.
Accounting Lec#7.pptx
This document provides financial statements and related information for NetSolutions, a merchandising business, for the year ended December 31, 2011. It includes an income statement presented in both multiple step and single step formats, a statement of owner's equity, a balance sheet, an explanation of the operating cycle of a merchandising business, and definitions of various accounting terms related to revenue, expenses, inventory, and financial statements.
Kayak and canoes example
The cash flow statement summarizes the cash inflows and outflows for Canoes and Kayaks for the year ended 30 June 2014. It shows a net cash inflow from operating activities of $27,640, a net cash outflow from investing activities of $29,800, and a net cash outflow from financing activities of $4,600, resulting in an overall decrease in cash of $6,760 for the year.
Cash Flow statement
The cash flow statement summarizes the cash inflows and outflows for Canoes and Kayaks for the year ended 30 June 2014. It shows a net cash inflow from operating activities of $27,640, a net cash outflow from investing activities of $29,800, and a net cash outflow from financing activities of $4,600, resulting in an overall decrease in cash of $6,760 for the year.
ch17.pdf
This document provides a series of exercises related to preparing statements of cash flows using both the direct and indirect methods. It includes instructions for journal entries, reconciling net income to cash flows from operating activities, and computing free cash flow. The exercises provide comparative balance sheet information, income statement details, and additional transaction details to prepare various sections of the statement of cash flows.
ch17 (1).pdf
This document provides a series of exercises related to preparing statements of cash flows using both the direct and indirect methods. It includes instructions for journal entries, reconciling net income to cash flows from operating activities, and computing free cash flow. The exercises provide comparative balance sheet information, income statement details, and additional transaction details to calculate cash flow amounts and complete statements of cash flows.
FINAL EXAM ACC400S. DuhnThe condensed financial statements.docx
FINAL EXAM: ACC/400
S. Duhn
The condensed financial statements of Westward Corporation for 2006 are presented below.
Westward Corporation
Westward Corporation
Balance Sheet
Income Statement
December 31, 2006
For the Year Ended December 31, 2006
Assets
Revenues
$2,000,000
Current assets
Expenses
Cash and temporary
Cost of goods sold
1,080,000
investments
$ 30,000
Selling and administrative
Accounts receivable
70,000
expenses
495,000
Inventories
120,000
Interest expense
30,000
Total current assets
220,000
Total expenses
1,605,000
Property, plant, and
Income before income taxes
395,000
equipment (net)
780,000
Income tax expense
140,000
Total assets
$1,000,000
Net income
$ 255,000
Liabilities and Stockholders' Equity
Current liabilities
$ 80,000
Long-term liabilities
300,000
Common stockholders' equity
620,000
Total liabilities and
stockholders' equity
$1,000,000
Westward Corporation
Westward Corporation
Balance Sheet
Income Statement
December 31, 2005
For the Year Ended December 31, 2005
Assets
Revenues
$2,500,000
Current assets
Expenses
Cash and temporary
Cost of goods sold
1,750,000
investments
$ 40,000
Selling and administrative
Accounts receivable
90,000
expenses
500,000
Inventories
150,000
Interest expense
30,000
Total current assets
280,000
Total expenses
2,280,000
Property, plant, and
Income before income taxes
220,000
equipment (net)
800,000
Income tax expense
77,000
Total assets
$1,080,000
Net income
$ 143,000
Liabilities and Stockholders' Equity
Current liabilities
$ 140,000
Long-term liabilities
320,000
Common stockholders' equity
620,000
Total liabilities and
stockholders' equity
$1,080,000
Additional data as of December 31, 2004: Inventory = $100,000; Total assets = $900,000; Common stockholders' equity = $540,000.
Instructions
1. Compute the following listed ratios for 2006 and 2005 showing supporting calculations.
(a)
Current ratio =
.
(b)
Debt to total assets =
.
(c)
Times interest earned =
.
(d)
Inventory turnover =
.
(e)
Profit margin ratio =
.
(f)
Return on common stockholders' equity =
.
(g)
Return on assets =
.
2. Perform horizontal and vertical analysis on Westward both income statement and balance sheet, show your results.
3. Assess the financial performance of Westward, given the analysis tools used above.
...
Calculating EFN The most recent financial statements for Moose Tours.pdf
Calculating EFN The most recent financial statements for Moose Tours, Inc., appear below.
Sales for 2012 are projected to grow by 20 percent. Interest expense will remain constant; the tax
rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets,
fixed assets, and accounts payable increase spontaneously with sales. MOOSE TOURS, INC.
2011 Income Statement Sales $ 836,100 Costs 650,700 Other expenses 17,100 Earnings before
interest and taxes $ 168,300 Interest expense 12,600 Taxable income $ 155,700 Taxes 54,495
Net income $ 101,205 Dividends $ 30,300 Addition to retained earnings 70,905 MOOSE
TOURS, INC. Balance Sheet as of December 31, 2011 Assets Liabilities and Owners’ Equity
Current assets Current liabilities Cash $ 24,035 Accounts payable $ 64,600 Accounts receivable
38,665 Notes payable 16,150 Inventory 82,555 Total $ 80,750 Total $ 145,255 Long-term debt $
150,000 Fixed assets Owners’ equity Net plant and equipment $ 392,350 Common stock and
paid-in surplus $ 130,000 Retained earnings 176,855 Total $ 306,855 Total assets $ 537,605
Total liabilities and owners’ equity $ 537,605 If the firm is operating at full capacity and no new
debt or equity is issued, what external financing is needed to support the 20 percent growth rate
in sales?
Solution
EFN = Total assets – Total liabilities and equity
Proforma Income Statement
Projected
Particulars
Amount
%
Particulars
Amount
Sales
836,100
100.00
Sales
1,003,320
Less : Costs
650,700
77.83
Less : Costs
780,840
Other Expenses
17,100
2.05
Other Expenses
20,520
EBIT
168,300
20.13
EBIT
201,960
Interest
12,600
Interest
12,600
Taxable Income
155,700
Taxable Income
189,360
Taxes
54,495
35.00
Taxes
66,276
Net Income
101,205
Net Income
123,084
Dividends
30,300
29.94
Dividends
36,850
Additon to retain earnings
70,905
Additon to retain earnings
86,234
Balance Sheet
Assets
Amount
%
Liabilities and Owners’ Equity
Amount
%
Current assets
Current liabilities
Cash
24,035
Accounts Payable
64,600
Accounts Receivable
38,665
Notes Payable
16,150
Inventory
82,555
80,750
15.02
145,255
37.02
Fixed assets :
Long Term Debt
150,000
Net plant and equipment
392,350
72.98
Owners’ equity
Common stock and paid-in surplus
130,000
Retained earnings
176,855
306,855
537,605
100.00
537,605
Balance Sheet(Projected)
Assets
Amount
%
Liabilities and Owners’ Equity
Amount
%
Current assets
Current liabilities
Cash
28,842
Accounts Payable
77,520
Accounts Receivable
46,398
Notes Payable
19,380
Inventory
99,066
96,900
15.141
174,306
37.02
Fixed assets :
Long Term Debt
150,000
Net plant and equipment
470,820
72.98
Owners’ equity
Common stock and paid-in surplus
130,000
Retained earnings(176,855+86,234)
263,089
393,089
645,126
100.00
639,989
EFN
5,137
Proforma Income Statement
Projected
Particulars
Amount
%
Particulars
Amount
Sales
836,100
100.00
Sales
1,003,320
Less : Costs
650,700
77.83
Less : Costs
780,840
Other Expenses
17,100
2.05
Other Expenses
20,520
EBIT
168,300
20.13
EBIT
201,960
Interest
12,.
Colorado Company has provided you the following information
The document provides financial information for Colorado Company for years 2014-2017 including taxable income and tax rates. It states Colorado Company will use loss carryback and carryforward for the $1.2M loss in 2017. The journal entry to record this on 12/31/2017 is to be prepared. It also provides additional financial information for Matrix Company and Cannon Company, and asks questions about temporary/permanent differences, preparation of statements of cash flows, and reconciliation of net income to cash flows from operating activities.
1.For the standard (reference) SpMV algorithm, does the communicatio.pdf
1.For the standard (reference) SpMV algorithm, does the communication pattern have to be set in
advance or can it change at the runtime? Justify your answer. 2. In SpMV, does the minimization
of the communication volume also lead to the minimization of the number of messages sent?
Justify your answer. 3. Are there global communications in the proposed NAPSpMV algorithm?
Specify Where..
1.Does ZeRO propose solution for memory- or compute-bounded problem.pdf
1.Does ZeRO propose solution for memory- or compute-bounded problem? Justify your answer.
2. Explain in your own word how ZeRO mitigates memory fragmentation? 3. Why Data
Parallelism is communication efficient? Justify your answer. 4. What is the purpose of offloading
model states in deep learning (DL) models from GPU to CPU? 5. s Model Parallelism (MP)
data- or task-type parallelism? Justify your answer with two arguments..
1.Early versions of Supply chain included physical distribution and .pdf
1.Early versions of Supply chain included physical distribution and materials management.
Although there may have been run very well as separate entities, they lacked what common
construct? Select one: a. They failed to see the firm as two supply chain entities b. They failed to
see the firm and the operation of the two entities as a single construct that served the entire
enterprise c. They lacked the human capital required to perform d. They failed to link all of the
functions that serve the inbound portion of their goods and materials
2.Every firm has some sort of fulfillment cycle. What are three components in a hospital's
fulfillment cycle? Select one: a. Staff for capacity, deliver benefit b. Forecast capacity needs,
build capacity, deliver benefit c. Budget for 100 percent utilization, 100 percent on time
throughput, deliver benefit d. Create a need, deal with throughput, meet demand
3. If the primary function of supply chain and logistics in a physical-product-based setting is the
physical flows of materials and related information, what is the primary function of service-
based supply chain and logistics? Select one: a. The coordination of non-material activities
necessary to provide a service b. The assignment of service labour to a project c. The provision
of and effective information flow to providers d. The coordination of material-based activities
necessary to provide a service
4. Reverse logistics is best described as: Select one: a. Breaking down logistics processes into
smaller parts from the end of the cycle to the beginning b. Aligning inbound processes c. The
process applied to operations functions required to facilitate the re-use of products and materials
d. Backhaul operations in transport
5. Reverse logistics should be part of an integrated supply chain process to reduce waste in
inventory. It has also become a part of sustainability. Why are firms bothering to focus on the
process? Select one: a. Due to Threats from Government b. Due to increasing pressure from
stakeholders c. Due to Impending Taxation Levels d. Due to increasing pressure from
competitors
6. Supply chain decision takes place at various levels. If the tactical level serves to facilitate
purchasing strategies, what does the operational level contribute to supply chain decisions?
Select one: a. Products to be manufactured, sales areas serviced b. Types and nature of third
party suppliers to be used c. Partnerships with suppliers d. Order processing and immediate
customer service issues
7. The Seven 'R's describe a well rounded logistics system. What is key to making the seven 'R's
work effectively? (Perhaps we should call it the 8th "R") Select one: a. The consistent supply of
service in the logistics system b. The consistent supply of materials and Labour to meet logistics
Goals c. The consistent supply of information up and down the supply chain d. The consistent
flow of revenue used to support all activities
8.What is the primary definition of logisti.
1.A tee with 33 tips will be given, with three of them filled by�D.pdf
1.A tee with 33 tips will be given, with three of them filled by
DUCKBILL PLATYPUS,PLESIOSAURIA and NEOAVES (given in all capitals in
the list below). You are supposed to fill the remaining 30 tips with the names below.
Aetosauria
Ichthyornis
Protosuchus
Ambulocetus
Macropus (Kangaroos)
Pteranodon
Archaeopteryx
Meiolania (Most basal interpretation)
Pterodaustro
Bos (Cows)
NEOAVES
Rhamphorhynchus
Ceratopsia
Odontochelys
Sauropoda
Crocodylia
Pachypleurosauria
Saurosphargidae
Desmostylia
Pistosauridae
Sinodelphis
Dromaeosauridae
Placodontia
Sirenia
DUCKBILL PLATYPUS
PLESIOSAURIA
Ursus (Bears)
Enaliarctos
Prestosuchus
Eomaia
Proganochelys
Eudimorphodon
Protostega
Also, you will be asked to identify parts of the tree for the following names:
Archosauria
Mammalia
Sauropterygia
Avialae
Metatheria
Theria
Dinosauria
Pseudosuchia
Eutheria
Pterosauria
Aetosauria
Ichthyornis
Protosuchus
Ambulocetus
Macropus (Kangaroos)
Pteranodon
Archaeopteryx
Meiolania (Most basal interpretation)
Pterodaustro
Bos (Cows)
NEOAVES
Rhamphorhynchus
Ceratopsia
Odontochelys
Sauropoda
Crocodylia
Pachypleurosauria
Saurosphargidae
Desmostylia
Pistosauridae
Sinodelphis
Dromaeosauridae
Placodontia
Sirenia
DUCKBILL PLATYPUS
PLESIOSAURIA
Ursus (Bears)
Enaliarctos
Prestosuchus
Eomaia
Proganochelys
Eudimorphodon
Protostega.
1.A person is said to have referent power over you to the extent tha.pdf
1.A person is said to have referent power over you to the extent that you identify with that person
or want to be closely associated with that person.
T/F
2. Liking is as intense, if not deeper, as generalized exchange.
T/F
3. Apologizing carries risk; apologizing without belief that a forgiving response is forthcoming is
threatening to ones identity.
T/F
4. Trust could be thought of as the willingness to act on the words, actions, and decisions of
another party.
T/F
5. Over time, if rules of exchange are met or exceeded, the relationship evolves marked by trust
and loyalty.
T/F
6 .Research has demonstrated that our behavior is particularly vulnerable to influence when we
are in familiar and certain situations.
T/F.
1. �Son precisas y veraces las afirmaciones de marketing de Smiths .pdf
1. Son precisas y veraces las afirmaciones de marketing de Smith's Sodas? Explique en detalle
qu afirmaciones son o no precisas y veraces y por qu cree esto.
2. Discuta las justificaciones que usa Louis para defender la veracidad de las afirmaciones de
marketing de la empresa. Por qu o por qu no son vlidas estas justificaciones?
3. Suponga que hay una noticia que cuestiona la sustentabilidad del empaque de Smith's Sodas,
cmo debera responder Keisha? Por qu?
Despus de graduarse de Ohio State, Keisha consigui un trabajo en el departamento de marketing
y relaciones pblicas de una pequea empresa de refrescos llamada Smith's Sodas. Smith's Sodas se
especializa en refrescos con sabor a frutas de alta calidad con sabores nicos como granada,
frambuesa, arndano y coco. La empresa tena grandes planes para el futuro. En diez aos, Smith's
Sodas quera convertirse en un competidor de sus rivales ms grandes, Pepsi y Coca-Cola. La
empresa venda refrescos con menos caloras que sus rivales y los ofreca en una variedad de
sabores. Sin embargo, el producto fue solo la mitad de la batalla. El resto dependa del
departamento de marketing para promocionar los refrescos como superiores a la competencia.
Recientemente, llamaron a Keisha a la oficina de su supervisor y le asignaron un nuevo proyecto.
Ella tomara la iniciativa de una iniciativa de marketing que promova una nueva funcin destinada
a atraer al consumidor con conciencia ecolgica: los envases biodegradables. Uno de los
proveedores de la empresa ide una botella de gaseosa hecha con un nuevo plstico biodegradable
fabricado con materiales vegetales. Le dijeron a Keisha que el proveedor luch para desarrollar
este plstico durante aos y que Smith's Sodas estaba apostando gran parte de su credibilidad en
desarrollar una imagen como una organizacin respetuosa con el medio ambiente. Keisha
inmediatamente comenz a aprender sobre el plstico y a escribir comunicados de prensa para
enviar a las estaciones de noticias locales. Dedic muchas horas a trabajar en una campaa de
marketing que promocionaba la sostenibilidad del producto y cunto mejor es para el medio
ambiente. Hizo hincapi en el hecho de que el plstico debe convertirse en abono en lugar de
simplemente tirarlo a la basura para que se biodegrade adecuadamente. Hace unos das Keisha
recibi una llamada de un reportero local. Escuch toda la exageracin sobre estas botellas
biodegradables que est usando su empresa. Quera probar cun biodegradable es realmente este
plstico. Me puse en contacto con cientficos de la universidad local para probar su
biodegradabilidad. Probaron la botella en diez condiciones diferentes con diferentes tipos de
suelo. Solo cuatro de las diez pruebas dieron como resultado que el plstico se degradara en gran
medida. Cuando Keisha colg el telfono, decidi investigar si las afirmaciones del reportero eran
precisas. Despus de dos das de llamadas telefnicas, finalmente contact a alguien que haba estado
involucrado en el desarrollo real del plstico. S,.
1. �Qu� ventajas y desventajas encontraron las primeras plantas que .pdf
Las primeras plantas que se aventuraron en tierra desarrollaron adaptaciones como raíces, tallos y hojas. Estas adaptaciones les permitieron absorber agua y nutrientes del suelo en lugar del agua. El ciclo de vida de las plantas alterna entre una etapa multicelular esporofito y una etapa gametofito. La fertilización, mitosis y meiosis ocurren en diferentes etapas del ciclo entre el esporofito y el gametofito.
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Similar to he financial statements of Sierra Ltd are presented as followsSie.pdf
ACC-291-Week-5-ASSIGNMENT-WILEY-PLUS-Week five assignment wiley plus
ACC-291-Week-5-ASSIGNMENT-WILEY-PLUS
Individual WileyPLUS Assignment: Week Five Assignment
Resource: WileyPLUS
Complete Week Five Assignment in WileyPLUS:
• Exercise E13-1
• Exercise E13-8
• Exercise E14-1
• Problem P13-9A
• Problem P13-10A
• Problem P14-2A
Accounting 1 b
This document provides instructions and information for an accounting assessment for the Accounting 1B course at the Department of Accountancy. It includes details on the assessment such as the date, time, marks allocation, and instructions that students must follow. The assessment consists of 4 questions covering different accounting topics like provisions, cash flows, profit or loss, and financial position. Each question provides additional context and instructions on what is required. Supporting information is also provided for some of the questions like extracts from trial balances and additional notes.
Chapter 5 - Cash flows - handout.pptx
The document discusses cash flow statements, including:
1) It compares cash flows from operating, investing, and financing activities and contrasts cash flow statements prepared under IFRS and US GAAP.
2) It distinguishes between the direct and indirect methods of presenting cash from operating activities.
3) It analyzes and interprets both reported and common-size cash flow statements, calculates performance and coverage cash flow ratios, and interprets free cash flow.
Week five assignment wiley plus
This document contains the solutions to 6 questions from a Wiley Plus assignment on accounting. Question 1 involves analyzing transactions and classifying them as operating, investing, financing or non-cash activities. Question 2 requires completing a statement of cash flows using indirect method. Question 3 is a horizontal analysis comparing 2012 and 2011 balance sheets. Question 4 and 5 require completing statements of cash flows using indirect and direct methods respectively. Question 6 does not require a calculation.
Link Ltd acquired 80 of the shares of Connect Ltd on 1 July.docx
Link Ltd acquired 80% of the shares of Connect Ltd on 1 July 2012 for $115 000. At this date the equity of Connect Ltd consisted of:
Share capital (100 000 shares)
General reserve
Retained earnings
$ 80 000
2 400
29 600
All the identifiable assets and liabilities of Connect Ltd were recorded at amounts equal to their fair values except for:
Carrying amount
Fair value
Plant (cost $65 000)
$52 000
$56 000
Land
40 000
45 000
Inventory
25 000
28 000
The plant was expected to have a further useful life of 10 years. The land was sold on 1 January 2015. The inventory was all sold by 30 June 2013. Link Ltd uses the full goodwill method. The fair value of the non-controlling interest (NCI) at 1 July 2012 was $28 000. At 1 July 2012, Connect Ltd had unrecorded brands that had a fair value of $18 000. These had an indefinite life.
Additional information
· Connect Ltd had inventory on hand at 30 June 2014 that included inventory at cost of $8000 that had been sold to it by Link Ltd. This inventory had cost Link Ltd $6000. It was all sold by Connect Ltd by 30 June 2015.
· During the 2014-15 year, Connect Ltd sold inventory to Link Ltd for $48 000. At 30 June 2015, Link Ltd still had some of this inventory on hand. This inventory had been sold to it by Connect Ltd at a profit of $4000.
· On 1 January 2014, Connect Ltd sold plant to Link Ltd for $16 000. This had a carrying amount in Connect Ltd at time of sale of $12 000. Plant of this class is depreciated at 20% per annum.
· Management and consultation fees derived by Link Ltd are all from Connect Ltd and represent charges for administration $1760 and technical services for the manufacturing section $2240.
· All debentures issued by Connect Ltd are held by Link Ltd.
· Other components of equity relate to movements in the fair values of financial assets held by the entities. Gains and losses on these financial assets are recognised in other comprehensive income. The balance of the other components of equity account at 1 July 2014 was $8000 (Link Ltd) and $6400 (Connect Ltd).
· The tax rate is 30%
· Financial information at 30 June 2015 of Link Ltd and its subsidiary company, Connect Ltd, is shown below.
Link Ltd
Connect Ltd
Sales revenue
$252 800
$176 000
Debenture interest
4 000
—
Management and consultation fees
4 000
—
Dividends
9 600
—
Total revenue
270 400
176 000
Cost of sales
(104 000)
(68 000)
Manufacturing expenses
(82 000)
(53 000)
Depreciation on plant
(12 000)
(12 000)
Administrative expenses
(12 000)
(6 400)
Financial expenses
(8 800)
(4 000)
Other expenses
(11 200)
(9 600)
Total expenses
230 000
153 000
Profit from trading
40 400
23 000
Gains on sale of non-current assets
10 000
5 000
Profit before income tax
50 400
28 000
Income tax expense
(20 000)
(13 600)
Profit for the year
30 400
14 400
Retained earnings at 1 July 2014
40 000
36 000
70 400
50 400
Dividend paid
(8 000)
(8 000)
Dividend declared
(8 000)
(4 000)
(16 000)
(12 000)
Retained earnings at 30 Ju ...
Statement of cash flow / Faten Al Joaid - certified auditor (LACPA)
The document discusses the purpose and components of a cash flow statement. It explains that a cash flow statement assesses a company's ability to generate cash flows, meet obligations, and react to unexpected expenses or opportunities. It covers the three sections of a cash flow statement - operating, investing, and financing activities - and provides examples of cash inflows and outflows that are included in each section. The document also demonstrates how to prepare a cash flow statement using both the direct and indirect method.
fs analysis.ppt
The document provides an overview of various methods for analyzing financial statements, including horizontal analysis, vertical analysis, common-size statements, trend percentages, and ratio analysis. It provides examples of each type of analysis using sample financial statement data from fictional companies. Horizontal analysis involves calculating dollar or percentage changes in items from one period to the next. Vertical analysis expresses each financial statement item as a percentage of a total. Trend percentages show changes over time. Ratio analysis expresses logical relationships between financial statement items.
Accounting Lec#7.pptx
This document provides financial statements and related information for NetSolutions, a merchandising business, for the year ended December 31, 2011. It includes an income statement presented in both multiple step and single step formats, a statement of owner's equity, a balance sheet, an explanation of the operating cycle of a merchandising business, and definitions of various accounting terms related to revenue, expenses, inventory, and financial statements.
Kayak and canoes example
The cash flow statement summarizes the cash inflows and outflows for Canoes and Kayaks for the year ended 30 June 2014. It shows a net cash inflow from operating activities of $27,640, a net cash outflow from investing activities of $29,800, and a net cash outflow from financing activities of $4,600, resulting in an overall decrease in cash of $6,760 for the year.
Cash Flow statement
The cash flow statement summarizes the cash inflows and outflows for Canoes and Kayaks for the year ended 30 June 2014. It shows a net cash inflow from operating activities of $27,640, a net cash outflow from investing activities of $29,800, and a net cash outflow from financing activities of $4,600, resulting in an overall decrease in cash of $6,760 for the year.
ch17.pdf
This document provides a series of exercises related to preparing statements of cash flows using both the direct and indirect methods. It includes instructions for journal entries, reconciling net income to cash flows from operating activities, and computing free cash flow. The exercises provide comparative balance sheet information, income statement details, and additional transaction details to prepare various sections of the statement of cash flows.
ch17 (1).pdf
This document provides a series of exercises related to preparing statements of cash flows using both the direct and indirect methods. It includes instructions for journal entries, reconciling net income to cash flows from operating activities, and computing free cash flow. The exercises provide comparative balance sheet information, income statement details, and additional transaction details to calculate cash flow amounts and complete statements of cash flows.
FINAL EXAM ACC400S. DuhnThe condensed financial statements.docx
FINAL EXAM: ACC/400
S. Duhn
The condensed financial statements of Westward Corporation for 2006 are presented below.
Westward Corporation
Westward Corporation
Balance Sheet
Income Statement
December 31, 2006
For the Year Ended December 31, 2006
Assets
Revenues
$2,000,000
Current assets
Expenses
Cash and temporary
Cost of goods sold
1,080,000
investments
$ 30,000
Selling and administrative
Accounts receivable
70,000
expenses
495,000
Inventories
120,000
Interest expense
30,000
Total current assets
220,000
Total expenses
1,605,000
Property, plant, and
Income before income taxes
395,000
equipment (net)
780,000
Income tax expense
140,000
Total assets
$1,000,000
Net income
$ 255,000
Liabilities and Stockholders' Equity
Current liabilities
$ 80,000
Long-term liabilities
300,000
Common stockholders' equity
620,000
Total liabilities and
stockholders' equity
$1,000,000
Westward Corporation
Westward Corporation
Balance Sheet
Income Statement
December 31, 2005
For the Year Ended December 31, 2005
Assets
Revenues
$2,500,000
Current assets
Expenses
Cash and temporary
Cost of goods sold
1,750,000
investments
$ 40,000
Selling and administrative
Accounts receivable
90,000
expenses
500,000
Inventories
150,000
Interest expense
30,000
Total current assets
280,000
Total expenses
2,280,000
Property, plant, and
Income before income taxes
220,000
equipment (net)
800,000
Income tax expense
77,000
Total assets
$1,080,000
Net income
$ 143,000
Liabilities and Stockholders' Equity
Current liabilities
$ 140,000
Long-term liabilities
320,000
Common stockholders' equity
620,000
Total liabilities and
stockholders' equity
$1,080,000
Additional data as of December 31, 2004: Inventory = $100,000; Total assets = $900,000; Common stockholders' equity = $540,000.
Instructions
1. Compute the following listed ratios for 2006 and 2005 showing supporting calculations.
(a)
Current ratio =
.
(b)
Debt to total assets =
.
(c)
Times interest earned =
.
(d)
Inventory turnover =
.
(e)
Profit margin ratio =
.
(f)
Return on common stockholders' equity =
.
(g)
Return on assets =
.
2. Perform horizontal and vertical analysis on Westward both income statement and balance sheet, show your results.
3. Assess the financial performance of Westward, given the analysis tools used above.
...
Calculating EFN The most recent financial statements for Moose Tours.pdf
Calculating EFN The most recent financial statements for Moose Tours, Inc., appear below.
Sales for 2012 are projected to grow by 20 percent. Interest expense will remain constant; the tax
rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets,
fixed assets, and accounts payable increase spontaneously with sales. MOOSE TOURS, INC.
2011 Income Statement Sales $ 836,100 Costs 650,700 Other expenses 17,100 Earnings before
interest and taxes $ 168,300 Interest expense 12,600 Taxable income $ 155,700 Taxes 54,495
Net income $ 101,205 Dividends $ 30,300 Addition to retained earnings 70,905 MOOSE
TOURS, INC. Balance Sheet as of December 31, 2011 Assets Liabilities and Owners’ Equity
Current assets Current liabilities Cash $ 24,035 Accounts payable $ 64,600 Accounts receivable
38,665 Notes payable 16,150 Inventory 82,555 Total $ 80,750 Total $ 145,255 Long-term debt $
150,000 Fixed assets Owners’ equity Net plant and equipment $ 392,350 Common stock and
paid-in surplus $ 130,000 Retained earnings 176,855 Total $ 306,855 Total assets $ 537,605
Total liabilities and owners’ equity $ 537,605 If the firm is operating at full capacity and no new
debt or equity is issued, what external financing is needed to support the 20 percent growth rate
in sales?
Solution
EFN = Total assets – Total liabilities and equity
Proforma Income Statement
Projected
Particulars
Amount
%
Particulars
Amount
Sales
836,100
100.00
Sales
1,003,320
Less : Costs
650,700
77.83
Less : Costs
780,840
Other Expenses
17,100
2.05
Other Expenses
20,520
EBIT
168,300
20.13
EBIT
201,960
Interest
12,600
Interest
12,600
Taxable Income
155,700
Taxable Income
189,360
Taxes
54,495
35.00
Taxes
66,276
Net Income
101,205
Net Income
123,084
Dividends
30,300
29.94
Dividends
36,850
Additon to retain earnings
70,905
Additon to retain earnings
86,234
Balance Sheet
Assets
Amount
%
Liabilities and Owners’ Equity
Amount
%
Current assets
Current liabilities
Cash
24,035
Accounts Payable
64,600
Accounts Receivable
38,665
Notes Payable
16,150
Inventory
82,555
80,750
15.02
145,255
37.02
Fixed assets :
Long Term Debt
150,000
Net plant and equipment
392,350
72.98
Owners’ equity
Common stock and paid-in surplus
130,000
Retained earnings
176,855
306,855
537,605
100.00
537,605
Balance Sheet(Projected)
Assets
Amount
%
Liabilities and Owners’ Equity
Amount
%
Current assets
Current liabilities
Cash
28,842
Accounts Payable
77,520
Accounts Receivable
46,398
Notes Payable
19,380
Inventory
99,066
96,900
15.141
174,306
37.02
Fixed assets :
Long Term Debt
150,000
Net plant and equipment
470,820
72.98
Owners’ equity
Common stock and paid-in surplus
130,000
Retained earnings(176,855+86,234)
263,089
393,089
645,126
100.00
639,989
EFN
5,137
Proforma Income Statement
Projected
Particulars
Amount
%
Particulars
Amount
Sales
836,100
100.00
Sales
1,003,320
Less : Costs
650,700
77.83
Less : Costs
780,840
Other Expenses
17,100
2.05
Other Expenses
20,520
EBIT
168,300
20.13
EBIT
201,960
Interest
12,.
Colorado Company has provided you the following information
The document provides financial information for Colorado Company for years 2014-2017 including taxable income and tax rates. It states Colorado Company will use loss carryback and carryforward for the $1.2M loss in 2017. The journal entry to record this on 12/31/2017 is to be prepared. It also provides additional financial information for Matrix Company and Cannon Company, and asks questions about temporary/permanent differences, preparation of statements of cash flows, and reconciliation of net income to cash flows from operating activities.
Similar to he financial statements of Sierra Ltd are presented as followsSie.pdf (15)
ACC-291-Week-5-ASSIGNMENT-WILEY-PLUS-Week five assignment wiley plus
ACC-291-Week-5-ASSIGNMENT-WILEY-PLUS-Week five assignment wiley plus
Link Ltd acquired 80 of the shares of Connect Ltd on 1 July.docx
Link Ltd acquired 80 of the shares of Connect Ltd on 1 July.docx
Statement of cash flow / Faten Al Joaid - certified auditor (LACPA)
Statement of cash flow / Faten Al Joaid - certified auditor (LACPA)
FINAL EXAM ACC400S. DuhnThe condensed financial statements.docx
FINAL EXAM ACC400S. DuhnThe condensed financial statements.docx
Calculating EFN The most recent financial statements for Moose Tours.pdf
Calculating EFN The most recent financial statements for Moose Tours.pdf
Colorado Company has provided you the following information
Colorado Company has provided you the following information
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3. Qu estructura puede tomar el genoma viral?
4. El ciclo de vida del fago lambda est controlado por la acumulacin de protenas represoras. Para
que ocurra la lisogenia a. Las bacterias F+ tienen un plsmido F no integrado, mientras que las
bacterias Hfr tienen un plsmido F integrado en su cromosoma principal. b. Las bacterias F +
tienen un plsmido F integrado, mientras que las bacterias Hfr tienen un plsmido F no integrado.
C. Las bacterias F + tienen un plsmido F que incluye algunos genes nucleares, mientras que las
bacterias Hfr (recombinantes de alta frecuencia) tienen un plsmido F con solo los genes
esenciales para la conjugacin.
d. Las bacterias F + tienen un plsmido con solo los genes esenciales para la conjugacin, mientras
que las bacterias Hfr (recombinantes de alta frecuencia) tienen un plsmido F que incluye algunos
genes nucleares.
2. Integracin del ADN transformante lineal en el cromosoma a. no se requiere para la expresin
de los genes transformados. b. es catalizada por el gen RecA. C. casi nunca ocurre porque la
endonucleasa de restriccin degradar el ADN antes de que se integre.
d. solo ocurre en sistemas de laboratorio en clulas artificiales competentes.
3. Qu estructura puede tomar el genoma viral? a. ds-ADN b. ds-ARN C. SS-DN d. Todas las
respuestas enumeradas son correctas.
4. El ciclo de vida del fago lambda est controlado por la acumulacin de protenas represoras. Para
que ocurra la lisogenia a. La protena cI es reprimida. b. La protena cII est reprimida. C.
Predomina la protena cro. d. Predomina la protena cI..
1. �Cu�les de las siguientes afirmaciones sobre los or�genes de la a.pdf
1. Cules de las siguientes afirmaciones sobre los orgenes de la agricultura son VERDADERAS?
Grupo de opciones de respuesta
El cambio a la agricultura tuvo lugar al mismo tiempo en todas partes del mundo.
La poblacin humana comenz por primera vez el cambio a la agricultura hace unos 11.000 aos.
Despus de que las plantas se domesticaron por primera vez en el Creciente Frtil, se exportaron
inmediatamente a todas las dems reas de la Tierra.
todo lo anterior
2. Cul de los siguientes problemas humanos magnificar la superpoblacin y la urbanizacin?
Grupo de opciones de respuesta
Disponibilidad de comida
la evolucin de los microorganismos causantes de enfermedades
disminucin de la calidad del aire y la calidad del agua
todo lo anterior
3. La evidencia de evolucin biolgica continua en humanos y otros organismos incluye todo lo
siguiente EXCEPTO:
Grupo de opciones de respuesta
nmero creciente de cepas de tuberculosis resistentes a los antibiticos.
frecuencias altas del rasgo de clulas falciformes en reas paldicas.
soluciones tecnolgicas para hacer frente al cambio climtico.
cepas de bacterias resistentes a los antibiticos como MRSA en los hospitales..
1. �Cu�l es la relaci�n entre Enron y SOX La quiebra y el esc�n.pdf
1. Cul es la relacin entre Enron y SOX?
La quiebra y el escndalo que rode a Enron fue uno de los principales escndalos que inspir la
creacin de SOX.
Enron fue la primera empresa que fue acusada de violar SOX despus de que los ejecutivos de
Enron engaaron deliberadamente al pblico y provocaron que los inversores perdieran miles de
millones de dlares.
Enron patrocin la creacin de SOX para proteger a sus inversores.
Enron es una disposicin dentro del Ttulo I de SOX.
1. La organizacin conocida como Estadounidenses Gay, Lesbianas y Bisexuales (GBLA) es
responsable de patrocinar legislacin importante con respecto a la proteccin de la privacidad de la
orientacin sexual de los empleados en el lugar de trabajo.
Verdadero
FALSO
1. AUP significa poltica de uso aceptable.
Verdadero
FALSO
1. La FDIC se cre como resultado directo de las fallas que llevaron a la Gran Depresin.
Verdadero
FALSO
1. CIPA es ________________.
un programa de tarifa electrnica
una subseccin de FERPA
diseado para limitar el contenido ofensivo de las computadoras de la escuela y la biblioteca
diseado para proteger la informacin de salud de los menores
1. Cada estado tiene su propio Fiscal General.
Verdadero
FALSO
1. No hay diferencia entre poder notarial y poder general.
Verdadero
FALSO
0.07 puntos
1. Se puede otorgar un poder a cualquier individuo para otorgar ciertos derechos.
Verdadero
FalsoCul NO es una de las tres oficinas principales de la FTC?
Oficina de Proteccin al Consumidor
Oficina de Competencia
Oficina de Economa
Oficina de Finanzas
1.
La quiebra y el escndalo que rode a Enron fue uno de los principales escndalos que inspir la
creacin de SOX.
Enron fue la primera empresa que fue acusada de violar SOX despus de que los ejecutivos de
Enron engaaron deliberadamente al pblico y provocaron que los inversores perdieran miles de
millones de dlares.
Enron patrocin la creacin de SOX para proteger a sus inversores.
Enron es una disposicin dentro del Ttulo I de SOX..
1.) Imagina tres puntos en un mapa topogr�fico que est�n ubicados en.pdf
1.) Imagina tres puntos en un mapa topogrfico que estn ubicados en el mismo lado de un
contorno especfico. Estas tres ubicaciones tendrn
Opcin multiple
a. un clima ms similar que las ubicaciones al otro lado de esa lnea de contorno.
b. ros y arroyos que corren paralelos a la lnea de contorno, mientras que las ubicaciones al otro
lado de ese contorno tienen ros y arroyos que no corren paralelos a la lnea de contorno.
C. elevaciones que estn todas por encima o todas por debajo de la elevacin que representa el
contorno.
d. rocas de la misma composicin mineral, a menos que no haya un ndice de contorno en el mapa.
2.)
Cul de las siguientes afirmaciones es verdadera sobre la transferencia de energa, materia o
cantidad de movimiento en la atmsfera?
Opcin multiple
a. No puede ocurrir transferencia de energa, materia o momento en la parte polar de la atmsfera.
b. La transferencia de energa ocurre cuando el agua cambia de estado entre slido, lquido o gas.
C. La materia se transfiere tan efectivamente que la distribucin espacial de la materia en la
atmsfera es uniforme.
d. El impulso generalmente se transfiere desde la superficie hacia arriba.
3.)
La geografa es
Opcin multiple
a. una ciencia social
b. ni una ciencia natural ni una ciencia social.
C. tanto una ciencia natural como una ciencia social.
d. una ciencia natural.
4.)
Cul de los siguientes temas de estudio incorporara mejor la perspectiva holstica?
Opcin multiple
a. El grado en que las partculas del suelo se expanden cuando estn mojadas y se contraen cuando
se secan.
b. El examen de los granos del suelo bajo un microscopio para identificar la cantidad de espacio
poroso entre los granos.
C. El impacto de las polticas polticas en la erosin del suelo
d. La identificacin del tipo de suelo a partir de una muestra recogida en el campo
5.)
Un sistema dinmico se refiere a un sistema en el que
Opcin multiple
a. la materia, la energa o ambas cambian constantemente de posicin, cantidad o forma.
b. la primera ley de la termodinmica no se aplica.
C. el movimiento hace que la materia dentro del sistema contenga menos energa de la que habra
contenido si estuviera quieto.
d. Las molculas de agua aumentan constantemente su velocidad con el tiempo..
1. �Qu� es la dominancia apical 2. �Cu�l es el papel de la auxina.pdf
1. Qu es la dominancia apical?
2. Cul es el papel de la auxina en la dominancia apical?
3. Los jardineros domsticos comnmente pellizcan las puntas de los brotes de ciertas plantas para
promover un crecimiento ms completo y frondoso. Explique por qu la eliminacin de la punta del
brote debera promover dicho crecimiento.
4. Qu es una hormona vegetal?
5. Explique cmo se produce la germinacin de las semillas de cebada.
6. Cul es la enzima responsable de digerir el endospermo? Cmo se ha activado en este
experimento.
7. Qu le sucedera a una semilla que no puede producir giberelinas?.
1. �Por qu� no hubo un plan de sucesi�n en Lakkard Leather Carl F.pdf
1. Por qu no hubo un plan de sucesin en Lakkard Leather?
Carl Friedrich Lakkard (CFL) fund Lakkard Leather Company (Lakkard) en 1966, en
Wuppertal, Alemania Occidental. La empresa gan rpidamente una reputacin por el diseo de
cuero fino y la fabricacin de estuches de manicura y accesorios de oficina de cuero de alta
calidad. El negocio creci de manera constante hasta 2003, momento en el que la empresa
empleaba a 131 personas. En 2003, un accidente automovilstico casi fatal apart temporalmente a
CFL de su participacin activa en el negocio, y su hijo, Peter, que tena muy poca experiencia, tom
las riendas hasta que CFL se recuper y retom el liderazgo de la empresa. En mayo de 2008,
Lakkard empleaba a 192 trabajadores y tena unos ingresos de unos 16 millones de euros (ver
Anexo 1).
A pesar de incorporar los ltimos diseos y ampliar su gama de productos, el crecimiento de CFL
en los ltimos dos aos se haba estancado. El flujo de caja se volvi negativo y los proveedores
exigan pagos anticipados. Para empeorar las cosas, esta espiral descendente ocurri al mismo
tiempo que el liderazgo de Lakkard comenzaba a tambalearse. A pesar de dar un paso atrs despus
del regreso de su padre, Peter todava albergaba la ambicin de liderar a Lakkard y no estaba de
acuerdo con la direccin en la que su padre estaba tomando la empresa. Como resultado, la
sucesin empresarial se haba convertido en una cuestin apremiante. Padre e hijo estaban
enfrascados en una pelea constante por el control y la futura direccin de Lakkard.
Inesperadamente, el 14 de mayo de 2008, CFL recibi una llamada telefnica de representantes del
fabricante de cuero italiano Carabazzo, que le ofrecan la compra de Lakkard por 2,4 millones de
euros. CFL no comparti de inmediato esta noticia con nadie. Se pregunt si debera vender y si esta
era su decisin o si debera involucrar al resto de su familia, incluido Peter. Pero si lo hiciera,
aceptara Peter vender o querra preservar la independencia de Lakkard? Claramente, involucrar a
Peter en el proceso de toma de decisiones estaba estrechamente relacionado con el tema de la
sucesin. CFL se sent en su escritorio y reflexion sobre lo que debera hacer.
ANTECEDENTES DE LA EMPRESA
Carl Friedrich Lakkard (CFL) tena 24 aos cuando, en 1966, renunci a su trabajo como
representante de ventas en una empresa de accesorios para automviles. Odiaba usar el uniforme
de la empresa y lidiar con la burocracia, por lo que despus de otra discusin con su jefe, renunci y
entr en competencia directa con su antigua empresa, vendiendo accesorios para automviles,
como cubiertas de cuero para volantes y cojines para asientos. A principios de la dcada de 1970,
CFL se expandi hacia nuevos productos y el negocio atrajo una creciente base de clientes que se
construy sobre una slida red de ventas regional. En poco tiempo, el pequeo espacio de fabricacin
en el stano de la casa privada de Lakkard era demasiado pequeo para satisfacer la creciente
demanda.
Cuando el nico hijo de CFL, Peter, cumpli.
1. �Por qu� la nube es importante para ciudades como Dubuque mientra.pdf
1. Por qu la nube es importante para ciudades como Dubuque mientras persiguen sus visiones de
una ciudad inteligente? 2. Qu quieren decir los funcionarios de Dubuque cuando hablan de una
"ciudad ms inteligente"? 3. Enumere los principales proyectos de ciudades ms inteligentes en
Dubuque. Cul ha sido el impacto del programa de agua domstica ms inteligente? 4. Cul es el
prximo paso de Dubuque ahora que han desarrollado algunos proyectos piloto exitosos como el
programa de agua y el programa de electricidad? 5. En qu se parece o se diferencia el enfoque
adoptado en Portland del enfoque adoptado en Dubuque?.
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he financial statements of Sierra Ltd are presented as followsSie.pdf
- 1. he financial statements of Sierra Ltd are presented as follows: Sierra Ltd Statement of Financial Position as at 31 Dec 2016 $ $ Changes Increase/ Decrease 2016 2015 Assets Cash 55 000 49 000 6000 Increase Accounts receivables 69 000 27 000 42 000 Increase Inventory 55 000 ---- 55 000 Increase Prepaid expensed 5 000 7 000 2 000 Decrease Land 46 000
- 2. 71 000 25 000 Decrease Equipment 194 000 69 000 125 000 Increase Accumulated depreciation equipment (29 000) (11 000) 18 000 Increase Total 395 000 201 000 Liabilities and equity Accounts payable 24 000 41 000 17 000 Decrease Accrued expense payable 11 000 ---- 11 000 Increase Convertible notes payable 111 000 151 000 40 000 Decrease Share capital 220 000
- 3. 60 000 160 000 Increase Retained earnings 206 000 136 000 70 000 Increase Total 572 000 388 000 Sierra Ltd Statement of Profit or Loss for year ended 31 Dec 2016 $ $ Sales 885 000 Cost of sales 460 000 Operating Expense 220 000 Interest expense 15 000 695 000 Profit before tax 190 000 Income tax expense
- 4. 70 000 Profit 120 000 Additional information: 1. Operating expenses include depreciation expense of $35 000. 2. Cash dividends of $55 000 were declared and paid in 2016. 3. Interest expense of $15 000 was paid in cash. 4. Land was sold at its carrying amount for cash in 2016. 5. During 2016, equipment with a cost of $170 000 was purchased for cash. Equipment with a cost of $40 000 and carrying amount of $35 000 was sold. 6. In 2016, convertible notes of $15 000 were redeemed at their carrying amount for cash; convertible notes of $30 000 were converted into ordinary shares issued at $30 000 in total. 7. Ordinary shares were issues for $120 000 in cash during 2016. Required: statement of cash flows using the direct method. Sierra Ltd Statement of Financial Position as at 31 Dec 2016
- 5. $ $ Changes Increase/ Decrease 2016 2015 Assets Cash 55 000 49 000 6000 Increase Accounts receivables 69 000 27 000 42 000 Increase Inventory 55 000 ---- 55 000 Increase Prepaid expensed 5 000 7 000 2 000 Decrease Land 46 000 71 000 25 000 Decrease Equipment 194 000 69 000 125 000 Increase Accumulated depreciation equipment
- 6. (29 000) (11 000) 18 000 Increase Total 395 000 201 000 Liabilities and equity Accounts payable 24 000 41 000 17 000 Decrease Accrued expense payable 11 000 ---- 11 000 Increase Convertible notes payable 111 000 151 000 40 000 Decrease Share capital 220 000 60 000 160 000 Increase Retained earnings 206 000 136 000 70 000 Increase Total