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Hier vind je de beste samenvattingen om te slagen voor FAC 3703 ASSIGNMENT 2. Er zijn o.a. samenvattingen, aantekeningen en oefenvragen beschikbaar.
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FAC 3703 ASSIGNMENT 2
Tentamen (uitwerkingen) • 4
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• 2021
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...
FAC 3703 ASSIGNMENT 2
Laatste update van het document:
geleden
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...
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
FAC 3703 ASSIGNMENT 2 2021
Laatste update van het document:
geleden
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