[ahmed02]

QNO:173&174 on Kaplan Kit questions.
The following data are to be used for question 173 and 174
A company is preparing its forecast sales information for the end of the current year. The actual sales information for the first nine months of the current year (20×1) is below:
Sales volume
(units)
January 172100
February 149600
March 165800
April 182600
May 160100
June 197100
July 174600
August 190800
September 207600
Q:173 The sales volume trend is to be identified using a 5-point moving average.
What is the monthly trend?
A 50 units
B 500 units
C 5000 units
D 50000 units
Q:174 What is the expected sales volume including seasonal variation for December 20×1 ?
A 206040 units
B 211040 units
C 222480 units
D 199600 units
I can’t view the lecture because of technical problem!
Please help me to calculate please!!!

[ahmed02]

Its okay. And thank you ver much!

[ahmed02]

I FOUND THE QUESTION FROM KAPLAN 2014-15. If this is not correct then please tell me how will be the ques??
and
thank you to make me understand about the increase but i think there is 8 increase!

Thank You.

[ahmed02]

thank you.

[ahmed02]

Sorry for this sir. 🙁
The main problem is provision. The question didn’t tell about the type of provision.So what i have to do with the provision?

[ahmed02]

Thank you sir.
I have another qustion:(Debt Ratio)
tangible non-current asset $133750
intangible asset $15800
inventory $27400
recivables $17430
Cash$3200
bank overdraft $1500
trade payables $34340
long-debt $50000
provision$5700
The debt ratio answer is 46.3%.
What will be the equity? the provision account is it current or non-current libility?

[ahmed02]

Sorry,the answer is (Increase in bank+Increase in working capital+Purchase of non-current asset+ Repayment of loan-Issued share-Dep)= Profit 1175.
But i want to know “working capital(other than the bank balance) increased” what does it means? why they add this?

[ahmed02]

A non-current asset had cost 800,000 at 1st January 20W1 and it was being deprecited at2% per year. On 31st Dec 20Y0 a revalution to 1,000,000 was recognised. Now what will be the revaluation surplus at 31st Dec 20Y0?
So i think the answer will be {1,000,000-[800,000-(800,000×2%×20)]} = 520,000. am i right sir?

[ahmed02]

Sir kindly explain those w,x,y included in the year.Whats those mean? please!

[ahmed02]

During the revaluation of a tangible non current asset i found it. One of my friend told me (w=past=2003, x=present=2013, y=future=2023).Which means that gap of ten years and a format of tense to revalue a tangible non-current asset. Is it right??
I found 2 question following the method in the tangible non-current asset ll at BPP kit.
I am confused.Plz help!

[ahmed02]

How can you get the sales revenue =800*3?

[ahmed02]

Thank you sir.

[ahmed02]

So, you wanna say that they won’t ask to include associate to prepare the CSFP and CIS but will ask about them and the treatment?

[ahmed02]

Now its clear. Thank you sir.

[ahmed02]

Sir,
a) the proceeds answer is 600.
b)the workings of plant and equipment:
$000
disposal:
cost 1400
dep (700)
———
carrying value 700
proceeds (600)
———
loss on sale 100

cost adjustment= 21000-1400=19600
accumulated dep adjust (9000-700-(1400*25%)=7950

please sir, help me to understand those.

[Author]

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