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tabba past exam question (12/05) (small doubt)

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › tabba past exam question (12/05) (small doubt)

  • This topic has 2 replies, 2 voices, and was last updated 10 years ago by emma.
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  • November 15, 2014 at 11:24 am #210164
    mohammadbangash
    Member
    • Topics: 3
    • Replies: 11
    • ☆

    i have doubt in past question paper called tabba

    doubt is about dividend as retaining earning at start of year 850 and profit of the year 100ds and retaining earning end of the year is 2550 so dividend should be 1600 (2550-950) but they not taken any dividend in these question

    pvt companies doesnt pay dividends? as in question starting its written its pvt company?

    November 16, 2014 at 7:40 am #210322
    mohammadbangash
    Member
    • Topics: 3
    • Replies: 11
    • ☆

    its cashflow question forgot to menton that

    November 20, 2014 at 10:08 am #211567
    emma
    Member
    • Topics: 4
    • Replies: 14
    • ☆

    In its question (note ii), it says that ‘The surplus on the revaluation reserve related to the factory’. If you look at the SFP for both years, $1.6m has been taken out from revaluation reserves.

    On other hand, calculation on RE balances (using columnar method) gives the following:

    Bal b/f 850
    SPorL 100
    Amount transferred from RR (bal. fig) 1600
    Bal c/f 2550

    Notice that the balancing figure above shows a positive figure, hence dividend payment is rule-out as all payments/ expenses should be of negative figure.

    Hope this helps.

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