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Non-current assets in S2 reduced by 1, W1 Goodwill: Doyle , 2,, W2 Plant per balance sheets 11,, Extra value: Doyle , 11,, W3 Depreciation per balance sheets 8,, Extra depreciation: Carlyle Per question 1,, Less Preference dividend 1.
W1 Lodge: Year 9 months Revenue , , Cost of goods sold Purch.
W1 Minority interest: W1 Kasbah: Large is therefore quite clearly a subsidiary undertaking and will be treated as such in the consolidated accounts.
This means that Medium is an associated or related undertaking. It will simply be shown as an investment. W1 Medium: In this case, the company appears as if it may have liquidity prob- lems, possibly due to excessively high inventory.
The EPS and dividend cover ratios would need to be compared to those of other companies in the same sector, as would all the other ratios calculated, before any further conclusions could be drawn. Report to Martha The analysis of the results which are shown above indicates a major query associated with the expenses of the existing business in the second half of the year.
The return on capital employed is as follows using the capital employed balances at the end of the period: Items increasing working capital Increase in inventory 5, Trade accounts receivable increase 7, 12, Items reducing working capital Increase in trade accounts payable 4, Reduction in net liquid assets: The reasons behind these changes cannot be given since information is not given.
If this trend continues, the business will be unable to meet its liability to creditors. If this is not managed, the owner needs to be advised of the necessity of urgent action.
It will give some indication if comparisons are made over a period of time as to whether the business is investing and expanding or declining, and whether a proper capital structure is in place.
The capital structure will depend on the nature of the business and the risks it is involved with, whether it is high or low geared for example. The balance sheet, being a position statement at one point in time, does not give a dynamic picture of future prospects which are essential in planning liquidity.
Examiners have been known to switch them, so always check which is which. This is a most disappointing result after experiencing such a marked increase in its sales activity. Of course this is not a surprising result since more generous credit terms were offered in in order to stimulate sales.
In subsequent years it may not be possible to carry on with this policy unless it is able to raise even more long-term funds. Hence the com- pany has maintained its dividend at the same level as in The Chairman From: The Accountant Subject: Is this level necessary?
What terms are customers given? Purchases cannot be calculated for but for the later years is: Revaluations of non-current assets do take place in many companies, but these are usually based on the views of professional valuers e.
Balance sheets 2 AA has substantial freehold property. Such freehold property gives a large measure of solidarity to an investment, and also provides a useful security on which to borrow money if required. BB appears to own no freehold or leasehold property — at least, no entry for either appears in its bal- ance sheet. AA may therefore have to face the cost of replacement before long.
The working capital situation in both companies is satisfactory but the need for the overdraft in AA underlines the high stock and slow-paying debtors in that company. By arithmetical deduction, Purchases is therefore 2, Purchases for is taken opening inventory not being known as same as Cost of sales.
The extra sales generated of This will be largely due to cash received from the issue of loan notes.
The debtors are taking much longer to pay: This raises the question as to the creditworthiness of the businesses to whom the extra sales have been made. Every sensible effort should be made to reverse the trend in the accounts receivable ratio. There is a large cash balance which does not seem to be making a return on its funds.
This should be utilised more fully.
Return on capital employed: Further informa- tion will be needed. Further information will be needed. Eastown is spending Accounts receivable turnover: Inventory turnover: This may indicate poorer management, or may be due to the environment in which the branch is operating — it may, for example, be in competition with a price-cutting competitor.
Control over debtors appears weak, but may be due to a need to compete. The only positive ratio result is the lower inventory turnover period. However, it could actually be an indication that mismanagement is occurring.
Another example would be whether or not to invest in a new production facility. By their nature, accounting ratios take a short-term view. Shareholders are interested in the longer term. By adopting a short-term focus, managers may actually be subject to harsher and more informed criticism than would have been the case had they focused upon the longer-term interests of the company. In addition, calculation of current costs takes time, particularly if the enter- prise has a large number of different classes of assets.
Asset revaluation Equipment at cost 40, Credit to current cost reserve at In real terms it has fallen from 1, to 1, When deciding dividends to be paid, directors should look at the amount needed to replace non-current assets, based on replacement costs rather than historical costs.
In addition, consideration should be given to how useful the information is in helping a user to make a decision about the company. Sales department 1, Travelling expenses: Sales staff 3, Depreciation: Sales staff cars Delivery vehicles Other selling expenses 1, 22, Finance costs Interest costs c Total cost , Answer to Question Marginal cost is 3. Projects which give negative contributions should be rejected. A change in volume can only be favourable where total contributions with new project are greater than total contributions without new project.
Closing inventory valuation A — 2, Fixed factory indirect expenses 64 64 2, Less: Closing inventory valuation B — 2, Add: Labour 6 9 6 Materials 20 24 16 Variable overhead 4 3 2 30 36 24 Selling price 45 44 37 Contribution per unit 15 8 13 However, September sees a shortage of materials, so work out contribution per kilo of materials. This shows: It is assumed that direct labour cut down for B in September does not have to be paid for.
C Answer to Question It can be answered at a straightforward level from the material in Chapters 35 and However, a more complete answer would need to include material from Chapters 3, 37, 41 and Variable costs Direct materials 60, 60, Direct labour 48, 48, Variable overheads 24, 24, Total variable costs , Less: Variable costs Direct materials 49, 49, Direct labour 44, 44, Variable overheads 30, 30, Total variable costs , Add: Opening inventory 16, , Less: Opening inventory 21, , Less: Variable costs Direct materials 52, 52, Direct labour 45, 45, Variable overheads 40, 40, Total variable costs , Add: Opening inventory 17, , Less: Opening inventory 23, , Less: All other items are above marginal cost.
Material 6, Labour 6, Overhead 6, ii Cost per complete unit: Total Equiv. Cost per cost prodn unit Material 12, 6, 1. Number of hours worked is more appropriate in b i and ii.
However, machine hours method for its two departments has not yet been investigated. Basically, the absorption rate may be too high, making for an uncompetitive selling price; or too low, making the product too cheap and uneconomic. They are further distinguished by their value. By-products have relatively little value compared with the main products whose manufacturing process created them.
Main store 18, 26, 19, 24, 88, Depot 1 19, 18, 17, 17, 73, Depot 2 26, 19, 21, 19, 86, Credit sales: However, acid test ratio shows 21, This latter ratio reveals considerable liquidity problems. The overdraft is still far too high. Reduce inventory.
Sell off some non-current assets? Reduce overhead costs. It is probably unwise to attempt to take advantage of the discount. It may be worthwhile for Belinda to consider negotiating purchasing on credit from her suppliers. She may also consider offering less credit to her customers, etc.
Capital 34, Hire charges paid in cash W1 1, 1, 1, 1, Hire charges chauffeured cars W2 2, 2, 35, 1, 4, 4, Payments: W1 Per week: W2 Assumed additional to cars in W1: Per period: Loans from individuals, bank loans and overdrafts, buying cars on hire purchase.
Payable same month Accounts receivable April Wages and salaries 12, General expenses 1, Insurance Business rates Depreciation: Opening inventory Plant 0.
Fixtures 0. Raw materials Suppliers Inventory Assumed that capital expenditure paid one month after incurred. As it appears short term, a bank overdraft or extra capital would be the best options. Raw materials 12, Finished goods 18, Accounts receivable 46, 76, , Current liabilities Accounts payable 25, Bank overdraft see part b 23, 49, 86, Capital accounts: Len Auck Brian Land Balance 1.
Raw materials 13, 13, 10, 11, Direct wages 3, 4, 4, 4, Overheads: Flexible budgeting can be adopted see Section Assume that all the various standard costs and usage level relationships would be unchanged at the lower level of output and calculate the variances requested on the basis that the budgeted volume was 12, This produces the following: Used more material than expected for this level of output. Could have been because the material was of poorer quality it was cheaper than expected.
Purchasing obtained material at a lower price than expected. Perhaps using a different machine from usual? Or, perhaps working harder in order to receive the higher than expected wage rate.
Higher labour hourly cost, possibly because the amount of work was lower than expected. Possibly poorer quality material was used it was cheaper than expected , resulting in waste. If so, it appears it cost more in waste than it saved in reduced purchasing costs. These increased wage rates may have resulted from the change in the planned level of activity from 16, units to 12, Adverse 4, Answer to Question Either would be correct.
Each unit produced attracts a standard materials, labour and overhead cost. For example, the average cost method of pricing material issues needs a price recalculation each time there are additional receipts.
The standard cost of materials will remain unchanged for a long period.