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摘要:university of adelaide阿德莱德大学:This Assignment is worth 15% of the total assessment of this course.This Assignment is to be typed (ie prepare......

Be sure that you know how to save to pdf in advance of your submission.  Furthermore, you must submit all your responses in one file – do not submit a separate file for each question.  The MyUni printing process only prints one file, so if you submit several files then a number of questions will not be printed and, therefore, not marked.  The submission time is 11:00pm on Sunday 2nd June 2013.  Late assignments will be penalised at a rate of 20% of the achieved mark per day late (or part thereof).  Submit via MyUni well in advance of the due time to ensure that you don’t have any problems with submissions.  The submission time will be strictly adhered to. 

This Assignment must be your own work.  Students are reminded of the Business School’s plagiarism policy (as referred to in the course outline) and any occurrences of plagiarism will be dealt with according to School and University policy.  Group Assignments are not permitted. 这种作业必须是你自己的工作。学生提醒商学院的剽窃政策(如在课程大纲简称)和剽窃的任何事件将被处理根据学校和大学的政策。小组作业是不允许的。

There is no need to attach a Cover Sheet as your submission is electronic.  However, submitting electronically automatically means that you acknowledge that you have complied with the requirements of the plagiarism policies of the University, Faculty and Business School. 有没有必要附上封面为您提交的是电子。然而,电子自动提交意味着你承认你已遵守大学,学院和商学院的剽窃政策的要求。

 

This assignment will be marked out of 75 marks and this represents 15% of your overall assessment in the course Accounting for Decision Makers I. 这项任务将被标记出来75占分比例的,这代表你的整体评估的15%的课程

QUESTION   1 

20 MARKS 

 

Douglas Brands Ltd (DBL) is an ASX listed company which manufactures and sells pet supplies primarily to the Australian market since 1955.  The products include veterinary medicines, pet food, pet supplies and accessories as well as operating a chain of boarding kennels called Hotel Kennels (HK) around Australia.  DBL has been a very successful operation and as a result has been able to establish a significant share and property portfolio. 道格拉斯品牌有限公司(DBL)为ASX上市的公司,生产和销售宠物用品主要是自1955年以来澳大利亚市场。该产品包括兽药,宠物食品,宠物用品和配件,以及操作寄宿犬舍的链称为酒店狗舍(香港)澳大利亚各地。 DBL一直是非常成功的操作,因此已经能够建立一个显著份额及物业组合。

 

You have been provided with the following information on DBL and you are required to prepare a fully classified cash flow statement for the year ended 31st December 2012.  Unless otherwise stated the events occurred in 2012. 你已获提供有关DBL以下信息,您需要准备一个完全分类现金流量表截至2012年12月31日。除非另有说明,发生在2012年的事件。

1. One of DBLs competitor’s is PetMart Ltd and this company has been struggling over recent years.  As a result DBL made an offer to buy the assets of PetMart during the year.  The deal negotiated was that DBL would buy all of PetMart’s assets (essentially plant and equipment) for $2,750,000 and an agreement to that affect was signed on the 31st August 2012.  This was a good deal for DBL as the value of the assets in PetMart’s latest financial statements was $6,100,000.  At the date of signing of the agreement a deposit of $50,000 was paid by DBL.  The balance monies are scheduled to be paid when settlement occurs on the 31st January 2013.  DBL will fund the purchase by using $1,500,000 of its own funds and the remainder will come from a loan from the HCSB Bank.  The HCSB Bank approved the loan on the 31st October 2012 and the monies will be drawn by DBL at settlement. 

2. The global financial crisis, several years ago, made DBL look very carefully at its share portfolio.  It now trades in shares more often than in previous years.  During the year DBL sold a significant parcel of shares for which it received $565,000.  DBL had owned these shares for 10 years and originally paid $239,000 for them.  During the year DBL also purchased $876,300 worth of shares. 

3. Over recent years DBL has been developing a new line of high priced pet food.  In 2012 the final formula was approved and the manufacturing process established.  On the 1st February 2012 DBL signed an agreement with an engineering firm to build the manufacturing plant.  The total cost of this plant was $1,870,000 and all monies were paid during the year, except that 10% was retained until the warranty period expired which was on the 31st January 2013 – there were no problems and the amount retained was then paid. 

4. DBL has a long term loan with the FNZ Investment Bank.  This original loan principal was $5,000,000 and this was taken out on the 1st January 2010.  DBL is required to repay 12.5% of the original loan principal on the 31st December every year.  An annual interest payment is also made on the 31st December of every year.  The amount of interest is fixed at 5.55%pa and calculated on the principal owing on the 1st January of that year.  Interest and principal payments have been made on time. 

5. DBL receives dividends on the share investments it has.  DBL prefers to collect these dividends via Dividend Reinvestment Plans (DRPs) but some of the companies in which it invests do not provide this facility.  During the year DBL received $128,000 in dividends of which $98,000 was from DRPs and the balance in cash. 

6. Apart from the buildings DBL owns it also needs to rent some warehousing properties.  The rent expense for the year on these properties is $25,000.  No amounts were owing from 2011 and all 2012 amounts were paid when due. 

7. In addition, and separate to, the properties rented in Item 6 above, DBL signed a lease for a new kennel based property for its HK operations.  The lease was signed on the 30th June 2012 at a monthly rental of $2,000 paid in advance.  It was a condition of the lease that there was a rent free period of 3 payments.  All payments were made by DBL on time. 

8. The Directors of DBL want the company to continue growing and to do this they require further capital from its shareholders.  Early in 2012 DBL went to its shareholders for $3,000,000 further capital via a share issue.  The offer was fully subscribed by the shareholders and four equal instalments were required on the 30th June 2012, 30th November 2012, 31st March 2013 and the 30th April 2013.  All amounts were received as required. 

9. As a part of ensuring that it has the latest equipment and as a part of its community spirit DBL undertook a number of activities during the year.  First, through its HK operations, it determined that it had plant and equipment which was surplus to its needs.  It donated this plant and equipment to an animal shelter.  

This plant and equipment originally cost DBL $124,000 but had a written down value of $34,000.  

Second, DBL is a major sponsor in the annual Trillions Paws Walk and gives a cash donation of $75,000 to the Animal Protection Society.  Third, DBL provides research input into one of Australia’s best veterinary schools.  In 2012 it provided in-kind services of $43,000 to a research project dealing with the veterinary school. 

10. Wages for the year were $4,700,922 and all amounts were paid. 

11. DBL is very proud of the amount of dividends which it pays to its shareholders.  DBL also offers a DRP to its shareholders of which 60% of shareholders use and the remaining 40% prefer to receive cash dividends.  On the 31st August 2012 DBL paid an interim dividend of $80,000.  It can only pay its final 2012 final dividend in early 2013 and after all approvals and profit determination has been made.  The final dividend is to be $100,000.  For 2011 the interim dividend was $60,000 and the final dividend was $75,000 and these payment were made under similar timing and payment arrangements. 

12. Sales for the year were $25,878,940 of which 70% were in cash. 

13. One of the development properties which DBL owns is vacant land and DBL has received approval from the local authorities for a resubdivision.  This will allow DBL to split the land into 20 housing blocks and it believes that it make approximately $10,000,000 profit when the blocks are sold.  The costs of resubdivision are estimated to be $3,000,000 and it has sought finance from the GimmeBank to fund this.  The GimmeBank approved the finance on the 30th June 2012 and funds were paid into DBL’s account in the following week.  Work on the resubdivison is due to start on the 1st February 2013. 

14. Apart from the various loan facilities mentioned above, DBL also has an overdraft with the HCSB Bank.  The total interest on this for 2012 was $9,876 and this was debited to the overdraft account immediately it was incurred.   

本文标签: Accounting会计DECISION MAK

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