[PDF] ACCA F9 Financial Management practice and revision

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Financial Management and Control (FMC)

h CDC 0 2 gPD PT)(i 0 Pd

Questions in this Kit

Questions in this Kit

Questions in this Kit

Questions in this Kit

Questions in this Kit

Questions in this Kit

Questions in this Kit

Financial

Management.

Current year Previous year

Current year Previous year

Required

20X4 20X3 20X2 20X1 20X0

Required

Required

20X7 20X8 20X9

20X7 20X8 20X9

20X7 20X8 20X9

Required

Required

Required

profits before tax

Actual Proposed

Required

Note. Balance Average payment period Discount Bad debts

Required

20X5 20X6 20X6 20X6 20X6

Required

Velm Co: Statement of Financial Positionas at 31 December 20X2

Non-current assets

Current assets

Equity and liabilities

Non-current liabilities

Current liabilities

Required

PCB Co Statement of Financial Position extracts

As at 30 November 20X8 As at 30 November 20X7

Current assets

Capital and reserves

Current liabilities

Other information

Required

Months

Required

Required

Required

Required

Required

Required

$000 $000 $000

Current assets

Current liabilities

Month 1 Month 2 Month 3

Required:

Required

Period 1 cash flow Probability Period 2 cash flow Probability $000 $000

Required

Required:

Required

Note.

Required

Total sales if no investment

(at 31 December 20X3 prices) Total sales with investment (at 31 December 20X3 prices)

Required

Year 1 2 3 4

Increase

Other information

Required

1 2 3 4 5

$000 $000 $000 $000 $000

Required

Required

Required:

Year Initial investment Variable costs Cash inflows Net cash flows

Required

Required

Year 1 2 3 4

Required

1 2 3 4

Required

Required

Year 1 2 3 4

Required

Required

Required

Finance lease Operating lease

Required

Year 1 2 3 4

Required

Year Maintenance per annum Resale value

Required

Project Required outlay NPV

Required

Required

Current statement of financial position

Current assets

Current liabilities

Required

Required

Required

conversion premium Summarised financial accounts for Newsam Co for the year ended 30 June 2 0X4

Non-current (net):

Current:

Financed by:

Long-term payables:

Current liabilities:

Required

Income statement for the last year

Statement of Financial Position extract

Required

Share price (cents) Dividend P/E

Company Current 52 week high 52 week low Yield (%) ratio

Required

Units

Required

Required

$m $m $m

Required

Annual Report

20X8 20X7 20X6 20X5

Required

Required

Required:

Required

Beta finance director chairman

Required

20X6 20X7 20X8 20X9

Required

Required

New finance

Required

A new project

Required

Required

Income statement information for the last year

Statement of Financial Position for the last year

Equity and liabilities

Required

Required

Equity

Debt

Required

Required

Required

Year 20X0 20X1 20X2 20X3 20X4

Required:

MC Competitor

Last year end: Last year end:

31.3.20X0 31.3.20X0

Notes

Required

BST SM

Required

Required

Required

Equity and liabilities

Non-current liabilities

Required

20X3 20X4 20X5 20X6 20X7

Required

Required

KFP Co NGN

$m $m $m $m

Required:

20X9 20X8 20X7

Required

Option one

Option two

Rates per £1 Probability

Sales (all on credit)

Cost of sales

Note.

Required

in terms of annual profit before tax

Required

Borrowing Deposit

Required

Required

Required

Borrow Deposit

Required:

Required:

Required

20X7 20X6

20X7 20X6

Required

Current year Previous year

Profitability

Debt

Shareholders" investment

20X4 20X3 20X2 20X1 20X0

Arithmetic mean Equivalent annual rate Sector

20X7 20X8 20X9

Net profit margin

Operating costs

Inventory turnover

365

20X7 20X8 20X9

Trade receivables turnover

Note:

Cash generated from

operations

20X8 20X9

ROCE

20X7 20X8 20X9

Interest cover

Gearing

Asset turnover

profit $'000 $'000

Workings

Jan Feb March April

Working 1

Jan Feb March April

Working 2

Jan Feb March April

Working 3

Jan Feb March April

Y/e 30.11.X8 Y/e 30.11.X7 Change

any

Month 1 2 3

Month 1 2 3

Workings

Current assets

Equity finance

Current liabilities

Current Forecast

Opening

balance

Period 1

cash flow Closing balance for period 1

Probability

Expected

value

Period 1

closing balance

Probability

Period 2

cash flow

Probability

Period 2

closing balance Joint probability Expected value

0 1 2 3 4 5 6

Year cash flows calculate less

20X3 20X4 20X5 20X6

Workings

Website

20X3 20X4 20X5

Extra sales

Extra variable costs

Savings in fixed costs

20X4 20X5 20X6

Working capital

20X3 20X4 20X5 20X6

Capital allowances

1 2 3 4 5

Workings

Year 1 2 3 4

Year 1 2 3 4

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

Workings

(1) Contribution

Year 1 Year 2 Year 3 Year 4

(2) Capital allowance tax benefits Year

Capital

allowance ($)

Tax benefit ($)

(3) Fixed costs

Year Fixed costs

($"000)

Year 0 1 2 3 4 5

Workings

Year 1 2 3 4

Year 1 2 3 4

Year 1 2 3 4

Year Capital

allowance $

30% Tax

benefit $

Year taken

Year Working capital $ Incremental investment $

0 1 2 3 4 5

Workings

Year 1 2 3 4

Year 1 2 3 4

Year 1 2 3 4

Year0 1 2 3 4

Discount PV of initial PV of variable PV of cash PV of net Year factor 9% investment costs inflows cash flow Note.

Net cash Discount Discount

Year flow factor 15% PV factor 20% PV

Year Investment Contribution Fixed costs Net Discount factor Total Year Investment Contribution Fixed costs Net Discount factor Total Year Investment Contribution Fixed costs Net Discount factor Total Year Investment Contribution Fixed costs Net Discount factor Total

1 2 3 4 5

Workings

Year 1 2 3 4

Capital allowances Tax benefits

Year Year

1 2 3 4 5

0 1 2 3 4

Workings

Sales revenue

Year

1 2 3 4

Variable costs

Year

1 2 3 4

Working capital

Year

0 1 2 3 4

Tax benefit of tax depreciation

Year

0 1 2 3 4 5 6

Workings

Inflated cash flows

Capital allowance tax benefits

Working capital

Year 0 1 2 3 4 5 6

Year 0 1 2 3 4

Workings

Year 1 2 3 4

Year 1 2 3 4

Year 0 1 2 3 4

Year 0 1 2 3

Year 0 Year 1 Year 2 Year 3 Year 4

Cash outflows

Cash inflows

Working

Writing down allowances

Capital Year of

allowance Tax benefit cash flow

Year 0 Year 1 Year 2 Year 3 Year 4

Cash outflows

Cash inflows

20X2 20X3 20X4 20X5 20X6 20X7

Working

Tax allowable depreciation

Year of claim Depreciation Tax saved Year of tax payment/saving

Depreciation

Cash flow Discount Present value

factor

Year Cash flow Discount factor Present value

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

Working

Writing down allowances

Capital Year of

allowance Tax benefit cash flow Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

Working

Operating costs

Year 1 Year 2 Year 3 Year 4

Replace every two years

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6

Replace every three years (Revenues shown as credits) Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6

Replace every two years

Year 0 Year 1 Year 2

Replace every three years

Year 0 Year 1 Year 2 Year 3

Project Outlay NPV PI(NPV/Outlay)

Debt finance Equity finance

Financial gearing Current Debt finance Equity finance Operational gearing Current Debt finance Equity finance Interest coverage Current Debt finance Equity finance Earnings per share Current Debt finance Equity finance why P/E Div yield P/E × div yield Dividend cover

January February March April May

Receipts

Payments

Workings

Sales receipts

January February March April May

Material purchases payments

January February March April May

Year Current Year 1 Year 2 Year 3 Year 4

Working

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