FAC 3703 ASSIGNMENT 2
Johns Hopkins University
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Exam (elaborations)
FAC 3703 ASSIGNMENT 2
FAC3703 ASSIGNMENT 2 – SEMESTER 1 OF 2018 ENZO LTD NOTES FOR THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2017 1. Profit before tax Profit before tax is shown after taking the following into account: 2017 R Income Finance Income (calculation 4) 79 966 Expenses Finance cost (300 000 ∗ 2 ∗ 9%) 54 000 2. Net Investment in finance leases 2.1. Reconciliation of net investment in finance leases: 2017 R Opening balance New leases entered into Repayments of Capital (128 0...
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Exam (elaborations)
FAC 3703 ASSIGNMENT 2 2021
FAC3703 ASSIGNMENT 2 – SEMESTER 2 OF 2017 1. 2 This is an asset based grant since the grant was provided in order to acquire non – current assets. 2. 5 R Government grant income (5 000 000 * 60% / 5) Change in accounting estimate (5 000 000 * 40% / 5 * 1 / 12) 600 000 (33 333) 566 667 3. 4
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