Learning Unit 2 (Chapter 2 and 3) solutions.xlsx (CFM22A2)

Learning Unit 1 Introduction T1.1
1 Shareholders P
2 Capital structure P
3 Financial institutions P
4 Agency P
5 Stakeholders P
6 Working-capital man P
7 Shareholder wealth P
8 Company P
9 Ethics P
10 Partnership P

,Learning Unit 1 Introduction T1.2
1.1 0 P
1.2 1 P
1.3 1 P
1.4 0 P
1.5 0 P
1.6 1 P
1.7 1 P
1.8 1 P
1.9 1 P
1.10 1 P

, UNSO
Cash R 19,000.00 Statement of Finan
Trade receivables R 33,000.00
Inventory R 65,000.00 ASSETS
Investment in associates R 9,500.00
Property, plant and equipment at
R 470,000.00
cost Non current Assets
Accumulated depreciation R 110,500.00 Property, plant and equipment at co
Trade payables R 58,500.00 Accumulated depreciation
Tax payable R 6,000.00 PPE carrying value
Short-term loans R 7,000.00 Investment in associates
Long-term loans R 40,000.00
Ordinary share capital R 220,000.00 Current Assets
Preference share capital R 25,000.00 Trade receivables
Reserves R 21,500.00 Inventory
Retained profit R 108,000.00 Cash
Turnover R 290,000.00
Cost of sales R 204,000.00
Operating expenses R 28,000.00 Total assets
Investment income R 3,500.00
Finance cost R 6,500.00
Tax R 16,500.00 EUITY AND LIABILITIES
Preference share dividends R 2,000.00 Share capital
Ordinary share dividends R 17,500.00 Reserves
Retained profit
Ordinary shareholders' equity
Preference share capital
Total equity

Non current liabilities
Long-term loans

Current liabilities
Trade payables
Tax payable
Short-term loans


Total equity and liabilities