Financial Training Course Financial Accounting 4 doc

... 630 –––––– –––––– 143 –––– 120 143 –––– 121 143 –––– 100 1 –– 10 143 –––– 132 143 –––– 121 143 –––– 118 143 –––– 121 143 –––– 118 143 –––– 132 143 –––– 121 ▲ 620 Part 3 · Accounting and price ... Jan X4) 300 from B Limited on 1 January 20X4 which is repaid on 30 September 20X4. The year end for both companies is 31 December 20X4. Assume that the RPI moved as follows: D...

Ngày tải lên: 21/06/2014, 18:20

... (688) ( 642 3) 1 Jan X1 2000 (44 23) 31 Dec X1 (531) (49 54) 1 Jan X2 2000 2868 (86) 31 Dec X2 (11) (97) 1 Jan X3 2000 (1000) 903 31 Dec X3 45 948 1 Jan X4 2000 (1000) 1 948 31 Dec X4 98 2 046 1 Jan ... 40 000 80 000 Finance charge 27 7 84 48 3 64 Balance sheets on 31 December 20X1 20X2 ££ Fixed asset Leased machine – at cost 40 0 000 40 0 000 – less depreciation 40 000 120 000 –––...

Ngày tải lên: 21/06/2014, 18:20

... tax (discounted to 31.12.20X3) ££%£ 20X4 70 21 4. 5 20 20X5 3 34 100 4. 4 92 20X6 532 160 4. 2 141 20X7 680 2 04 4.0 1 74 20X8 790 237 3.9 180 ––––– –––– –––– 240 6 722 607 ––––– –––– –––– ––––– –––– ... 76 125 49 15 15 20X2 (2 machines) 152 219 67 20 35 20X3 (3 machines) 228 289 61 18 53 20X4 (4 machines) 3 04 342 38 11 64 20X5 (5 machines) 380 380 – – 64 20X6 (5 machines) 380...

Ngày tải lên: 21/06/2014, 18:20

... other things being equal, have reduced the market price per share from £2 to £1.875. 1 – 4 3 – 4 1 – 4 3 – 4 24 The actual price per share following the issue is not likely to be equal to the theoretical ... three years is as given below. CU Year 1 43 0 × CU 377.77 162 44 1 Year 2 40 0 × CU 377.77 151 108 Year 3 375 × CU 377.77 141 6 64 Total 45 5 213 The actual expense recognis...

Ngày tải lên: 21/06/2014, 18:20

... securities 1991 506 10 43 4 7 278 3 0 34 121 1992 43 2 5 941 3 772 2 122 47 1993 526 7 063 5 690 1 162 211 19 94 6 74 8 269 5 302 2 823 144 1995 505 32 600 25 5 24 6 617 45 9 1996 5 84 30 742 19 551 10 926 ... equipment 40 30 15 Stock 1 24 1 14 1 14 Debtors 110 110 110 Retirement benefit liability (60) (60) – Creditors (105) (105) (105) –––– –––– –––– 609 389 2 34 –––– –––– ––...

Ngày tải lên: 21/06/2014, 18:20

... 000000 4( CR) 250 000 Current assets Stocks 300 000 4( CR) 75 000 Debtors 200 000 4( CR) 50 000 Cash 100 000 4( CR) 25 000 –––––––––– ––––––––– 600 000 150 000 less Current liabilities 40 0 000 4( CR) ... 000 16000 4 000 Revaluation reserve 30 000 24 000 6 000 Other reserves Pre-acquisition 20 000 16000 4 000 Post-acquisition At 1 January 20X2 80 000 64 000 16000 Retained profit 2...

Ngày tải lên: 21/06/2014, 18:20

... (2000) –––––– –––––– 43 300 340 00 –––––– –––––– –––––– –––––– Share capital 25000 240 00 Share premium 4 600 3900 Revalution reserve 9000 – Profit and loss account 4 700 6100 –––––– –––––– 43 300 340 00 –––––– ... bill. 5 64 Part 2 · Financial reporting in practice Balance sheet as on 31 October 1997 (continued) 1997 1996 £000 £000 £000 £000 b/f 42 400 31 800 Current assets Stock 7...

Ngày tải lên: 21/06/2014, 18:20

... 500 8 840 0 44 200 Stock 29 240 0 2 548 00 200100 Debtors 149 000 149 000 119 840 Investments 52000 52 000 81000 Development costs – 157 300 – The creditors comprised: £ Preferential creditors 347 00 Loan ... would receive £1 46 0 000, whereas if they invest a further £250 000 they will obtain a higher rate of interest on their debentures, a higher level 1 – 2 1 – 4 1 – 4 1 – 2 1 – 4...

Ngày tải lên: 21/06/2014, 18:20

... 17 41 ,5 54 40,9 54 37, 645 Income applicable to minority and preferred interests 799 776 6 94 Total costs and other deductions $ 311, 248 $ 256,7 94 $ 2 14, 772 Income before income taxes $ 59 ,43 2 ... Statements 40 Income Statement 40 Balance Sheet 41 Cash Flow Statement 41 Notes to Consolidated Statements 41 Report of Management’s Responsibilities 43 Certification of...

Ngày tải lên: 28/06/2014, 12:20

Ngày tải lên: 22/06/2014, 16:20