Financial management FMV96 -2 Exam. RIU Tantalum
Replenishment date: 26.02.2011
Content: 10226114852303.docx (28.22 KB)
️Automatic issue of goods ✔️
️Automatic issue of goods ✔️
Sales:
3
Refunds:
0
Reviews:
0
Views:
79
Seller discounts
for all goods
for all goods
The goods are given a discount for regular customers.
If the total amount of purchases from the helpriu seller is more than:
If the total amount of purchases from the helpriu seller is more than:
the discount is: 7%
Description
Exam assignment
by discipline
Financial Management - Part 1, Version 2
(FMV96 code - 2)
Task 1
Using the financial statements below, find the following indicators of the company's financial performance a) at the beginning of the reporting period and b) at the end of the reporting period:
1.coverage ratio
2. liquidity ratio
3. net profit ratio (only at the end of the reporting period - point b)
4. return on assets ratio
Asset Start of the reporting period End of the reporting period
Cash and marketable securities 175000
180000
Accounts receivable 740000 680000
Inventory at market price or below 1200000 1330000
Deferred expenses 20000 25000
Reserves for pending payments 30000 35000
Working capital 2165000 2250000
Fixed assets at historical cost
1500000
1540000
Accumulated depreciation charges 800000 850000
Fixed assets at residual value 700000 690000
Long-term financial investments - 60000
Intangible assets 200000 190000
TOTAL funds 3065000 3190000
Passive
Bank loans and bills payable 300000 400000
Accounts payable 150000 160000
Tax payments 120000 40000
Other liabilities 160000 180000
TOTAL short-term payables 730000 780000
Long-term payables 700000 710000
Ordinary shares, par 1 USD 400000 410000
Share premium 335000 340000
Retained earnings 900000 950000
TOTAL equity capital 1635000 1700000
TOTAL liabilities and equity 3065000 3190000
Income statement
Indicator At the beginning of the reporting period At the end
reporting period
Sales proceeds 3900000 3700000
Cost of sales 2600000 2500000
Gross profit 1300000 1200000
General expenses 800000 710000
Depreciation 100000 110000
Interest payment 60000 50000
Taxable profit 340000 330000
Income tax 90000 85000
Net income after taxes 250000 245000
Cash dividends 135000 125000
Increase in retained earnings 115000 120000
2 job
Describe the economic meaning of the concept of "financial leverage", indicate its dependence on the share of long-term debt of the enterprise in the total capital. Determine the financial leverage and its effect, with an 8-fold ratio of own and borrowed funds, an average rate of 30% on a loan and the level of economic profitability of the enterprise - 22%.
Task 3
The metal processing enterprise has the following financial indicators: income from core activities - $ 600; e., working capital - 650 USD That is, retained earnings - $ 900 i.e. sales volume - 450 USD That is, the market value of the shares is $ 400. e., and the total amount of assets is 3500. e. Using the formula "Z-score" determine the probability of bankruptcy of the company.
Name the possible reasons for the company's insolvency (at least 7 points).
by discipline
Financial Management - Part 1, Version 2
(FMV96 code - 2)
Task 1
Using the financial statements below, find the following indicators of the company's financial performance a) at the beginning of the reporting period and b) at the end of the reporting period:
1.coverage ratio
2. liquidity ratio
3. net profit ratio (only at the end of the reporting period - point b)
4. return on assets ratio
Asset Start of the reporting period End of the reporting period
Cash and marketable securities 175000
180000
Accounts receivable 740000 680000
Inventory at market price or below 1200000 1330000
Deferred expenses 20000 25000
Reserves for pending payments 30000 35000
Working capital 2165000 2250000
Fixed assets at historical cost
1500000
1540000
Accumulated depreciation charges 800000 850000
Fixed assets at residual value 700000 690000
Long-term financial investments - 60000
Intangible assets 200000 190000
TOTAL funds 3065000 3190000
Passive
Bank loans and bills payable 300000 400000
Accounts payable 150000 160000
Tax payments 120000 40000
Other liabilities 160000 180000
TOTAL short-term payables 730000 780000
Long-term payables 700000 710000
Ordinary shares, par 1 USD 400000 410000
Share premium 335000 340000
Retained earnings 900000 950000
TOTAL equity capital 1635000 1700000
TOTAL liabilities and equity 3065000 3190000
Income statement
Indicator At the beginning of the reporting period At the end
reporting period
Sales proceeds 3900000 3700000
Cost of sales 2600000 2500000
Gross profit 1300000 1200000
General expenses 800000 710000
Depreciation 100000 110000
Interest payment 60000 50000
Taxable profit 340000 330000
Income tax 90000 85000
Net income after taxes 250000 245000
Cash dividends 135000 125000
Increase in retained earnings 115000 120000
2 job
Describe the economic meaning of the concept of "financial leverage", indicate its dependence on the share of long-term debt of the enterprise in the total capital. Determine the financial leverage and its effect, with an 8-fold ratio of own and borrowed funds, an average rate of 30% on a loan and the level of economic profitability of the enterprise - 22%.
Task 3
The metal processing enterprise has the following financial indicators: income from core activities - $ 600; e., working capital - 650 USD That is, retained earnings - $ 900 i.e. sales volume - 450 USD That is, the market value of the shares is $ 400. e., and the total amount of assets is 3500. e. Using the formula "Z-score" determine the probability of bankruptcy of the company.
Name the possible reasons for the company's insolvency (at least 7 points).
Additional Information
The work was handed over to the teachers of RIU Tantalum with a positive assessment.