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1.Use the scenario loaded under additional resources to answer the following question.With reference to Part A, answer the following question relating to the consolidated financial statements of the CROCK Ltd Group for the
year ended 30 September 2023. Select only one option per question.
The preference dividend declared to non-controlling interests in the consolidated statement of changes in equity of the CROCK Ltd
Group for the year ended 30 September 2023 amounts to:
1.
R38 520
2.
R47 080
3.
R19 260
4.
R23 540
Analysis of preference shares of LINDE LTD
45% 55%
Total At Since NCI
Share capital 535 000 240 750 294 250
Goodwill 69 250 69 250 -
Consideration and NCI 103 000 310 000 63 000
Since acquisition to beginning of current year
Retained earnings attributable to prefenrence shares (535 000 x 8% ) 42 800 19 260 23 540
, Current year
Profit for the year (535 000 X 8%) 42 800 19 260 23 540
Preference dividend piad (535 000 x 8% x 2) (85 600) (38 520) (47 080)
2.Use the scenario loaded under additional resources to answer the following question.
With reference to Part A, answer the following question relating to the consolidated financial statements of CROCK Ltd for the year ended
30 September 2023. Select only one option per question.
The gross profit for the year in the consolidated statement of profit or loss and other comprehensive income for the year ended 30
September 2023 amounts to:
1.
R1 210 000
2.
R1 125 000
3.
R1 725 000
4.
R1 735 000
Revenue (2 320 000 + 1 220 000 - 600 000) 2 940 000
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