AFAR-TMA2_Working File for Q6.xlsx - Non-current Assets Tangible assets Intangible assets Investment Inventory AR 90-day deposit Cash in hand Total

AFAR-TMA2_Working File for Q6.xlsx - Non-current Assets...

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Non-current Assets 2016 2015 Tangible assets 400 325 -75 Intangible assets 230 180 -50 Investment 0 25 25 630 530 Inventory 120 104 -16 AR 400 295 -105 90-day deposit 50 0 -50 Cash in hand 10 4 -6 580 403 Total assets 1210 933 Current liabilities AP 122 108 -14 Bank Overdraft 188 185 -3 Taxation 120 110 -10 430 403 Non-current liabilities Long-term loan 100 0 -100 Deffered tax 80 60 -20 180 60 Total liabilities 610 463 Net assets 600 470 Equity Share capital RM1 oridinary share) 200 150 -50 Share premium 160 150 -10 Revaluation reserve 100 90 -10 Retained profits 140 80 -60 600 470
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Variance Increase Increase Decrease Increase Increase Increase Increase Increase Increase Increase Increase Increase Increase Increase Increase Increase
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RM'000 RM'000 Cash flows from operation activities: Net profit before tax 280 Adjustment for: Finance costs 75 Interest income (25) Investment income (5) Depreciation 90 Loss on sale of non-current assets 13 Provisions increase/decrease Government grant amortisation Increase/decrease in prepayments Increase/decrease in accruals 0 Operating profit before working capital changes 428 Increase/decrease in inventories (16) Increase/decrease in trade receivables (105) Increase/decrease in trade payables 14 Cash generated from operations 321 Interest paid (75) Income taxes paid (110) Net cash from operating activities 136 Cash flows from investing activities:
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  • Winter '16
  • Winnie Wong
  • Generally Accepted Accounting Principles, 90-day, IntangiblIntangible

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