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2018 Past paper memo

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2018 Past paper Memo

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  • April 27, 2023
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Studynotes101
FINANSIËLE BESTUUR 332 FINANCIAL MANAGEMENT 332
TOETS 1: 2018 TEST 1: 2018

VRAAG 1 [12 punte / marks] QUESTION 1
KONTANTONTVANGSTES APRIL 20X8 CASH RECEIPTS
Kontantverkope + R345 600 Cash sales
- Kontantafslag − R 17 280 - Cash discount
1.1 Handelsdebiteure: Feb + R 69 120 Trade receivables: Feb
Handelsdebiteure: Mrt + R 86 400 Trade receivables: Mrc
Beleggingsinkomste + R 40 000 Investment income
KONTANTBETALINGS APRIL 20X8 CASH PAYMENTS
Aankope: Feb − R 32 640 Purchases: Feb
Aankope: Mrt − R163 200 Purchases: Mrc
Aankope: Apr − R242 400 Purchases: Apr
1.2 Huur uitgawe − R 20 000 Rent expense
Lone & salarisse − R 92 160 Wages & salaries
Rentebetaling − R 2 600 Finance costs
Belasting − R 1 512 Tax

VRAAG 2 [25 punte / marks] QUESTION 2
NUWE PRODUKSIELYN BESTAANDE PRODUKSIELYN
NEW PRODUCTION LINE EXISTING PRODUCTION LINE
Produksielyn − R 930 000 + R 388 464 Production line
Patentreg − R 421 600 + R 421 600 Patent right
2.1 Netto bedryfskapitaal − R 50 000 + R 40 000 Net working capital
Aanvanklike investering − R1 401 600 + R 850 464 Initial investment
INKREMENTELE AANVANKLIKE INVESTERING:
INCREMENTAL INITIAL INVESTMENT: − R 551 536
NUWE PRODUKSIELYN BESTAANDE PRODUKSIELYN
NEW PRODUCTION LINE EXISTING PRODUCTION LINE
EBITDA R 350 000 R 72 000 EBITDA
EBIT R 247 000 R 2 200 EBIT
2.2 NOPAT R 177 840 R 1 584 NOPAT
OCF R 280 840 R 71 384 OCF
INKREMENTELE JAARLIKSE BEDRYFSKONTANTVLOEI:
INCREMENTAL ANNUAL OPERATING CASH FLOW: + R 209 456
NUWE PRODUKSIELYN BESTAANDE PRODUKSIELYN
NEW PRODUCTION LINE EXISTING PRODUCTION LINE
Produksielyn + R 629 760 − R 43 200 Production line
Patentreg + R 164 800 + R 164 800 Patent right
2.3 Netto bedryfskapitaal + R 50 000 + R 40 000 Net working capital
Terminal kontantvloei + R 844 560 + R 161 600 Terminal cash flow
INKREMENTELE TERMINALE KONTANTVLOEI:
INCREMENTAL TERMINAL CASH FLOW: + R 682 960

VRAAG 3 [13 punte / marks] QUESTION 3
3.1 – R3 000 000 – R341 229.09 + R9 138.58 = − R 3 332 090.52
3.2 – R566 093.57 – R140 583.82 = − R 706 677.39
3.3 + R 1 968 168.28
3.4 − R 2 070 599.63

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