National Quali cations
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1 National Quali cations AH208 X700/77/ Accounting FRIDAY, 25 MAY 9:00 AM :30 AM Total marks 40 SECTION 20 marks Attempt ALL questions. SECTION 2 20 marks Attempt EITHER question 4 OR question 5. You may use a calculator. All working should be shown fully, and clearly labelled. Any incorrect figures not supported by adequate working will receive no marks. Write your answers clearly in the answer booklet provided. In the answer booklet, you must clearly identify the question number you are attempting. Use blue or black ink. Before leaving the examination room you must give your answer booklet to the Invigilator; if you do not, you may lose all the marks for this paper. *X70077* A/SQA
2 SECTION 20 marks Attempt ALL questions. PART A ABZ Construction plc re-commenced work on a contract to upgrade the dual carriageway on the M90 on January Year 2. The price of the contract amounted to 2,000,000. On 3 December Year 2 the certificates for work approved amounted to,600,000. The following cost information had been gathered for the year to 3 December Year 2: 000 Direct materials on site at January Year 2 50 Direct materials sent to site 580 Direct materials sent from stores 80 Subcontractors direct material cost 20 Direct materials returned to store 0 Direct materials on site at 3 December Year 2 20 Direct labour costs 460 Direct expenses 04 Establishment charges 75 Insurance 4 Indirect labour 25 Maintenance of plant 4 Hire of maintenance equipment 2 Plant on site at January Year Plant on site at 3 December Year 2 60 Work completed but not yet certified 20 Notes:. Overheads are charged at 5% of direct material cost. 2. Architects fees are charged at 2% of work certified. 3. Wages payable at 3 December Year 2 amounted to 20, Direct expenses pre-paid amounted to 4,000 at 3 December Year Plant valued at 20,000 was damaged beyond repair and had to be scrapped. The scrap value amounted to 2, Any profits on incomplete contracts are recognised using the formula: Notional Profit Value of Work Certified/Contract Price (a) Prepare the contract account for the year ended 3 December Year 2. (b) Explain why all work completed should not be automatically recognised for calculating profit in the financial year page 02
3 . (continued) PART B SilCom Technologies produces silicon for microchips. The following budgeted figures have been supplied for Year 3: Estimated production: 90,000 units of silicon Variable costs per unit of silicon: Raw materials 2 Labour 6 (0 5 2 per hour) Direct overheads 40% of labour costs Other Factory Costs: Maintenance Standing charge 60,000 Variable element 60 per labour hour Electricity 230,000 (includes a fixed element of 58,000) Depreciation 20,000 (increases to 35,000 if production goes over 00,000 units) Miscellaneous expenses 80,000 (45% variable at this level) Rent 65,000 Insurance 27,000 SilCom Technologies is concerned about changeable market conditions and predicts that estimated production could rise by as much as 20% or fall by as much as 30%. Produce a flexible budget statement for Year 3 showing cost information for the two predicted scenarios outlined above. 20 [Turn over page 03
4 2. The following financial information relates to Local plc on 30 April Year 4 on which date Global plc acquired an 80% share in Local plc, paying 2 per share. Local plc Equity: Ordinary Shares of each 750,000 Share Premium 75,000 Retained Earnings 72,000 (a) Calculate: (i) the value of goodwill on acquisition. (ii) the value of non-controlling interest on acquisition. 4 The following Statements of Financial Position were produced on 30 April Year 5. Global plc Local plc Non-current Assets 6,67,250,050,000 Current Assets: Investment in Local plc,200,000 Inventory 88,500 48,000 Trade Receivables 84,000 78,600 Cash and Cash Equivalents 32,000 Current (owed by Local plc) 45,000,549,500 26,600 TOTAL ASSETS 8,66,750,76,600 Current Liabilities: Trade Payables (45,000) (52,500) Other Payables (7,500) (2,250) Bank Overdraft (0,800) Current (owed to Global plc) (52,500) (33,750) (99,300) Non-current Liabilities Debentures (225,000) (50,000) TOTAL LIABILITIES (277,500) (249,300) NET ASSETS 7,889, ,300 Equity and Reserves: Ordinary Shares of each 6,000, ,000 Share Premium 600,000 75,000 Retained Earnings,289,250 02,300 7,889, ,300 page 04
5 2. (continued) The following additional information was provided. Goods costing 54,000 were sold at a mark-up of 50% by Global plc to Local plc in December Year 3. Of these only 60% had been sold on by Local plc. There is cash in transit. An Impairment Review on 30 April Year 5 reduced the value of goodwill by 20%. (b) Calculate the following for inclusion in the Group s Consolidated Statement of Financial Position. (i) Post-acquisition profits (ii) Unrealised profits (iii) Non-controlling interest (iv) Cash in transit (v) Retained earnings (c) Prepare the Consolidated Statement of Financial Position of the Global and Local Group as at 30 April Year 5. (d) (i) Explain the purpose of a Statement of Cash Flow, as outlined in IAS (ii) Describe the content of the following sections found in a Statement of Cash Flow: Operating activities Financing activities Investing activities. 3 [Turn over page 05
6 3. Johnstone plc manufactures a range of confectionery products including Red Strip chocolate bars. The following information has been made available for the production and sale of these chocolate bars. Red Strip Chocolate Bars Unit costs: Variable overheads 0 5 Direct materials 0 45 Direct labour 0 20 Selling price per box of 20 bars 30 Normal production is expected to be 30,000 bars per month Fixed overheads are estimated at 6,000 per month The following data applies to the 3 months ended 30 September Year 3: Production (Units) Inventories held (Units) Actual Fixed Overheads incurred July 27,000 July,400 July 6,000 August 26,000 3 July,800 August 4,200 September 3,000 3 August 2,800 September 5, September 4,000 (a) Calculate the fixed overhead absorption rate to be applied. (b) Calculate the sales value for the months of July to September Year 3. (c) Calculate the closing inventory values for each of the three months using Marginal and Absorption Costing. (d) Prepare the Absorption Costing Profit Statement for each of the three months July to September Year 3. (e) Justify the use of Marginal Costing for a business page 06
7 [Turn over for next question DO NOT WRITE ON THIS PAGE page 07
8 SECTION 2 20 marks Attempt EITHER question 4 OR question 5 4. Bradshaw Construction is considering a proposal to undertake a major office building project in Glasgow which will take 5 years. Information is as follows: 000 Initial Capital Outlay 40,000 Projected Cash Inflows: Year 4,000 Year 2 8,000 Year 3 2,000 Year 4 6,000 Year 5 24,400 Additional Information: 25% of the initial capital outlay is for plant and machinery for the project with the remainder for the purchase of the land. This plant and machinery would be depreciated on a straight line basis by 2% each year and is projected to be sold at Net Book Value at the end of the project. Clean-up and finalisation costs at the end of the project are expected to be 4 million. Bradshaw has a cost of capital of 2%. DISCOUNT TABLE (for 2% and 6%) Present value of received after n years discounted at i% n 2% 6% (a) Using the discount table above, calculate the Net Present Value for the Glasgow project. 9 page 08
9 4. (continued) In addition to the Glasgow project, Bradshaw Construction has an option to undertake an office building project in Edinburgh. This would also take 5 years to complete. These projects are mutually exclusive as, due to financial constraints, it would not be able to undertake both. Information for the Edinburgh project is as follows: Initial capital outlay (for land purchase cost only) is expected to be 27% higher due to location factors. Plant and machinery outlay would remain the same as the Glasgow project. Yearly cash inflows would be 20% higher than the Glasgow project. The cost of capital, depreciation percentage and clean-up/finalisation costs are the same as the Glasgow project. (b) (i) Calculate the Net Present Value for the Edinburgh project, correct to the nearest whole number. (ii) Recommend which project should be undertaken based on this method of investment appraisal. Give a reason for your answer. 5 The following Negative Net Present Values have been calculated at 6%: 000 Glasgow,232 Edinburgh,826 (c) (i) Calculate the Internal Rate of Return for each project, correct to two decimal places. (ii) Recommend which should be undertaken based on this method of investment appraisal. Give a reason for your answer. 4 [Turn over page 09
10 5. Rennie, Handley and Singh are in partnership sharing profits and losses in proportion to their equity investment. The Statement of Financial Position of their business on 3 December Year 3 was as follows: Non-current Assets Cost Aggregate Depreciation Net Book Value Property 300, ,000 Plant 99,000 24,000 75,000 Motor Vehicles 240,000 96,000 44, ,000 20,000 59,000 Current Assets Inventory 26,000 Trade Receivables 08,000 Cash and Cash Equivalents 75, ,600 TOTAL ASSETS 98,600 Current Liabilities Trade Payables 90,000 Non-current Liabilities Loan from Rennie 26,000 TOTAL LIABILITIES 306,000 NET ASSETS 62,600 Equity Accounts Rennie 270,000 Handley 80,000 Singh 90, ,000 Current Accounts Rennie 42,000 Handley 37,200 Singh (6,600) 72,600 62,600 page 0
11 5. (continued) The partnership was dissolved with effect from the above date. The details relating to the dissolution are as follows: () Property was taken over by Rennie at a value of 288,000. (2) The plant was sold at 75% of its net book value. (3) Handley took over one of the firm s motor vehicles at a net book value of 24,000. The remainder were sold at auction for 05,000. (4) Inventory sold realised 270,000. (5) Trade receivables were sold off to a debt factoring specialist and realised 90% of their net book value. (6) The loan was repaid to Rennie. (7) A cheque for 78,000 was written in full settlement of Trade payables. (8) Dissolution expenses amounted to 4,050. (9) Cash and cash equivalents, as stated in the Statement of Financial Position, represent the balance in the partnership bank account. (a) Prepare the following: (i) The Realisation Account (ii) The Equity Account of all 3 partners (iii) The Bank Account (b) Identify one possible reason for dissolving the partnership [END OF QUESTION PAPER] page
12 [BLANK PAGE] DO NOT WRITE ON THIS PAGE page 2
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