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阿德萊德代寫assignment Marketing essay 代寫

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.
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.
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.  阿德萊德代寫assignment Marketing essay 代寫
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.阿德萊德代寫assignment Marketing essay 代寫
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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.
15. Some of the properties which DBL owns are rented to tenants. Total rental income for 2012 was
$76,870.
16. Cost of Goods Sold for the year was $7,658,910
17. At various time throughout the year DBL has excess cash which it invests. It received interest of $213,870
on these deposits throughout the year.
18. DBL paid a total of $1,786,900 in income tax during the year. This amount was the aggregate of the
individual sums. These were a) $1,545,500 for income tax levied for the 2011/12 income tax year; b)
a further $199,925 was paid in relation to the 2008/09 income tax year where an investigation by the
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Australian Taxation Office showed revealed an understatement of income by DBL and c) total penalties
of $41,475 in relation to the understatement of income referred in b) above.
19. Day-to-day operating expenses (apart from those expenses specifically identified herein) amounted to
$8,765,230.
20. The Bank Balance at 31st December 2011 was $65,892.
21. Accounts Receivable’s balance at 31st December 2011 was $132,876.
22. Accounts Receivable’s balance at 31st December 2012 was $116,826.
23. Accounts Payable’s balance at 31st December 2011 was $88,651.
24. Accounts Payable’s balance at 31st December 2012 was $89,555.
25. Rent Received in Advance balance at 31st December 2011 was $18,500
26. Rent Received in Advance balance at 31st December 2012 was $14,700
27. Inventory balance at 31st December 2011 was $265,878.
28. Inventory balance at 31st December 2012 was $298,809.
Required
Prepare a properly classified Cash Flow Statement for Douglas Brands Ltd for the year ended 31st December
2012. Note that the Closing Cash Balance at 31st December 2012 is not provided – proper classification and
preparation of the Cash Flow Statement will allow you to determine the closing cash balance. (Notes to Cash
Flow Statement are not required).阿德萊德代寫assignment Marketing essay 代寫
To assist students in understanding the details on this question, the course Discussion Board on MyUni will be open
for the period from Monday 29th April 2013 at 9:00am to Friday 3rd May 2013 at 4:30pm. When the time has
expired, the Discussion Board will be deleted but during the time the Discussion Board is open, all students will be
able to see all postings. Students are able to ask any questions which assist them in understanding or interpreting
ONLY this particular assignment question. The aim of using the Discussion Board is to provide a process that
mimics the communication/advisory relationship between a professional and a client - or an employee and
manager – it often occurs that information provided needs clarification (which may include queries regarding the
correctness of information) or other queries arise and this is the purpose of opening the Discussion Board. Please
note that queries will only be answered if the substance of the question addresses ambiguities or areas of
clarification on the information provided – this means that not all queries will necessarily be answered – it
depends on what is being asked.阿德萊德代寫assignment Marketing essay 代寫
BE CAREFUL with the Discussion Board. It has occurred where information posted on the Discussion Board by
students is wrong or misleading, either inadvertently or intentionally. You need to critically examine the
information provided and make a decision for yourself as to its veracity. Also note that any inappropriate posts
will be deleted and if any post contravenes any law or University policy then further action may be taken.
<标题> This question is worth 20 marks. One mark will be deducted for each error until zero is reached.

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