《管理者会计课程2》
一、Required:A cash flow statement
From the following information supplied by Shark Ltd you are required to complete a cash flow statement for the year ended 30 June:
$
Wages paid 60,000
70,000
Receipts from accounts
receivable
Cash sales 120,000
50,000
Payments to accounts
payable
Cash purchases 40,000
Interest received 10,000
Dividends paid 40,000
Share issue 120,000
Tax paid 10,000
Cash paid general expenses 15,000
Repayment mortgage 29,000
Purchase of Building 120,000
Proceeds sale building 80,000
Repayment of borrowings 50,000
Payment for new plant 120,000
Cash at bank 1 July 10,000
Cash on hand 1 July 2,000
Bank overdraft 30 June (5,000)
Cash on hand 30 June 2,000
二、Calculate
The following annual data relates to Qi Ltd .
Unit selling price $60
$40
Variable cost per
unit
Annual fixed costs $480,000
Plant capacity 35,000
units
Current production 34,000
units
Required: Calculate (showing all workings)
a) Break-even point in units
b) Break-even point in $
c) Break even point in units if selling price increases to $75 per unit
d) Profit at sales of 30,000 units per year
三、Calculate the Net Present Value of the equipment
Gao Ltd is considering the purchase of large machi nery worth $350,000.
The machinery would have a 5 year life and a resale value of $150,000.
The new project would produce a net increase in cash inflows of $75,000 each year.
The company has a cost of capital of 12%.
Required:
Calculate the Net Present Value of the equipment. (Use the
FACTORS FOR CALCULATING THE PRESENT VALUE OF $1
四、Calculation
1．For a particular period, a manufacturer has the following costs:
Variable factory overhead $30,000
Financial expenses $16,400
Depreciation of factory plant & equipment $20,000
Direct materials used $70,500
Variable selling expenses $32,000
Direct labour $60,000
Fixed selling expenses $30,400
Factory rent $32,000
Calculate the following amounts:
a) Total product costs
b) Total variable product costs
c) Total fixed product costs
d) Total conversion costs
e) Total period costs
f) Prime cost
五、Trial Balanc
Using the Trial Balance for Charlie Tan you are required to prepare:
1.A classified Income Statement for the year ended 30th June 2009.
2.A classified Balance Sheet as at 30th June 2009.
A stock-take at 30th June 2009 revealed closing stock of $14,000. Vehicles are used exclusively by the sales staff.
All equipment is maintained in the office.