Summary
Summary Summarised notes for A1 and A2 - Financial Management 314
- Course
- Institution
These notes were made in 2022 for financial management 314. They include all topics that are examinable for A1 and A2.
[Show more]
Seller
Follow
kellifrew1
Reviews received
Content preview
Financial Management 314 - Class NotesCh1. Financial statements & DuPont analysis
Ch2. Managerial financial statements
Ch3. Sustainable growth rate
Ch4. Financial forecasting
Ch 5. Optimal capital structure
Ch6. Free Cash Flow valuation
, Chapter 1- Financial statements
structure of statements
1. Statement financial position Notes :
2020
Assets 2739000 - PPE @ cost
PPE @ cost dpooooo
Accumulated dep
0113
-
accumulated dep 1958000 ) Revaluation 250000 0113 640000
PPE @ 1754000 Purchases sooooo depreciation 350000
carrying value
600000 total 990000
Goodwill Total 2750000
Manufacturing licence
-
sale vehicle
: 19000 ) all .
dep vehicle 145001
share Investments 0
12000 ) ace dep equip 110001
sale :
equipment .
1700000 CIB 985000
Longterm loan granted CIB 2739000
Non current assets
-
4054000
Inventory 450000
trade receivables 200000
Sale Vehicle
cash and equivalents 519000
sale of equip
cost 9000 cost 2000
22000
prepayments "' UMAEP 140001 11000 )
accumaep
Marketable securities
-
CV 5000
CV tooo
current tax asset
-
Profit / 10 " 115001 profit / loss o
dividends receivable
-
Proceeds 3500
proceeds 1000
current Assets 1191000
Total Assets 5245000
equitytlliabilities
Issued ordinary share capital 1900000
# Issued R
retained earnings llncome statement ) 385000 ordinary share capital #
250000 0113 1000000 1000000
reserves
Rights Issued 125000 SOOOOO
Ordinary shareholders equity / Kb) aszgooo
Conversion of debentures 400000 400000
preference share capital 200000
buyback l l l j
equity / ke )
-
shareholders
-
2735000
CIB 1525000 1900000
100000
Non
controlling interest
-
Equity 2835000
2110000
Interest-bearing debt
retirement benefit obligation
deferred tax liability
go-go ,
2330000
Non current liabilities
-
18000
trade payable
14000
current tax liabilities
dividends payable 10000
38000
bank overdraft
borrowing
-
short-term
current portion 4- loan
-
80000
current liabilities
5245000
otalequityoliabilities
-
, statement of cash flows Notes
cashflow from operating activities
Profit before finance costotax 826000 Changes innet
working capital
2018 2017 Movement
1-
depreciation 350000
Inventory 450000 300000 11500001
1-
Impairment of goodwill 300000
trade receivables 200000 120000 180000 )
1- loss with
disposal PPE 1500
prepayment 22000 12600 194001
on disposal PPE
gain trade payable 18000 24000 16000 )
-
-
1- loss on sale of share investment 1245400 )
-
gain on sale of share investment 120-0000 ) Income tax paid
-
Investment income 1127500 ) 0113 / current taxliabilityl 19000
OIB / deferred tax liability ) 215000
+ 1- Changes in
networking capital 1245400 )
income tax expense 196080
-
finance cost paid 1129920 ) total 430000
-
income tax paid 1256080 ) CIBCCTL ) 114000 )
activities 518600
Netcash generated from operating CIB / DTL ) 1160000 )
Income tax paid 256080
Cashflow from
investing activities
1- proceeds from disposal PPE 4500 Share investment
-
Payments forppe 1500000 ) cost :P -100000
Profit :
501×400000=200000
Proceeds intangible
-
1- from disposal of assets
Proceeds :
Noooooo
Payments for
intangible
-
-
assets
1- Proceeds onsaleshare investment 600000
-
Payment for share investment
advance loans granted 1100000 )
payment to
-
Proceeds for repayment loans granted
-
1-
+ investment income 127500
Net cashusedin investing activities 1468000)
cashflow from
investing activities Notes
capital
1- Increase in
ordinary share 500000 Mortgage loan
Debentures
decrease inordinaryshare capital
-
-
OIB 420000 OIB 1500000
1- Increase in preference share capital -
paid back 1500001 Conversion 14000001
-
decrease in preference share capital 1100000 )
CIB 310000 newdebissued 700000
1- Increase in LT loans 700000 CIB 1800000
-
decrease in IT loans 150000)
1- Increase inst loans
-
Dividends Paid
-
decrease inst loans -
olpsldiridendspayabk ) 12500
-
dividends paid 327500 pref dividends 20000
305000
Non interest ( sooooo) ord dividends
controlling
-
-
total 337800
110000 )
CIB / dividend payable )
Netcom
generated from financing activities 192500 dividends paid 327000
Net increase inoashandeash equivalents 243100
tcasnooasn equivalents @ begin of
year 237900
cash Roath equivalents @ end year 481000
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller kellifrew1. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $5.96. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
77016 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now