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1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europe’s leading restaurants.
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24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:
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23 The capital structure of a company at 30 June 2005 is as follows:
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22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?
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20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.
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19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
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18 Which of the following statements about accounting ratios and their interpretation are correct?
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17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenants
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16 Which of the following events between the balance sheet date and the date the financial statements are
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15 Which of the following statements about intangible assets are correct?
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14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.
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13 Which of the following correctly describes the imprest system for operating petty cash?
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12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 for
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11 The following information is available for Orset, a sole trader who does not keep full accounting records:
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10 Which of the following factors would cause a company’s gearing ratio to fall?
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5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected
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(c) Discuss the reasons why the net present value investment appraisal method is preferred to other investment
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(b) Calculate the internal rate of return of the proposed investment and comment on your findings. (5 marks)
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(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers to
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(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value
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(b) Discuss how the operating statement you have produced can assist managers in:
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(c) Discuss the difficulties that may be experienced by a small company which is seeking to obtain additional
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(b) Explain the meaning of the term ‘Efficient Market Hypothesis’ and discuss the implications for a company if
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2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charity
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(d) Calculate the ex dividend share price predicted by the dividend growth model and discuss the company’s
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The following financial information relates to HGR Co:
JJG Co is planning to raise $15 million of new finance for a major expansion of existing business and is considering a rights issue, a placing or an issue of bonds. The corporate objectives of JJG Co, as stated in its Annual Report, are to maximise the wealth of its shareholders and to achieve continuous growth in earnings per share. Recent financial information on JJG Co is as follows:
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(a) The following information relates to Crosswire a publicly listed company.
(a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’.