ASSETS Non-Current Assets 1 999 400 3 operation  /Tangible Assets 1 939 400 Financial Assets: Fixed Deposits: LBW Bank 60 000 (150 000- 90 000) Current Assets 463 034 14 operation  Inventories 124 790 (121 000 + 3 790)  Trade and Other receivables operation, one part correct 68 904  [64 900 - 2 596 + (197 000 - 190 400 ) ] Cash and Cash Equivalents (90 000 + 175 540 + 3 800) 269 340*  Check that deposit is reduced by 90 000; operation TOTAL ASSETS 2 462 434  operation EQUITY AND LIABILITIES Shareholders' Equity 1 646 014 3  operation Ordinary Share Capital 1 300 000 see 3.2.1  Retained Income 346 014 see 3.2.2  Non-Current Liabilities 422 890 4 Mortgage Loan: AB Bank (455 230 + 54 660 - 87 000) 422 890  operation, one part correct Check that Loan is reduced Current Liabilities 393 530 6 operation  Trade and Other payables 306 530 (71 230 + 15 300 + 220 000) Current portion of loan (may be included in payables) 87 000  that loan has been reduced by this 2 462 434 EQUITY AND LIABILITIES  operation Foreign entries -1 (max -2) Presentation / Placement / Incorrect or incomplete details -1 (max -2) Total Marks 50 QUESTION 4 (This question consists of 3 INDEPENDENT questions)
ASSETS Non-Current Assets operation  1 999 400 3 /Tangible Assets 1 939 400 Financial Assets: Fixed Deposits: LBW Bank (150 000- 90 000) 60 000 Current Assets operation  463 034 14 Inventories (121 000 + 3 790)  124 790 Trade and Other receivables operation, one part correct [64 900 - 2 596 + (197 000 - 190 400 ) ]  68 904 Cash and Cash Equivalents (90 000 + 175 540 + 3 800) Check that deposit is reduced by 90 000; operation  269 340* TOTAL ASSETS operation  2 462 434 EQUITY AND LIABILITIES Shareholders' Equity operation  1 646 014 3 Ordinary Share Capital see 3.2.1  1 300 000 Retained Income see 3.2.2  346 014 Non-Current Liabilities 422 890 4 Mortgage Loan: AB Bank (455 230 + 54 660 - 87 000) operation, one part correct Check that Loan is reduced  422 890 Current Liabilities operation  393 530 6 Trade and Other payables (71 230 + 15 300 + 220 000) 306 530 Current portion of loan (may be included in payables) that loan has been reduced by this  87 000 EQUITY AND LIABILITIES operation  2 462 434 Foreign entries -1 (max -2) Presentation / Placement / Incorrect or incomplete details -1 (max -2) Total Marks 50 QUESTION 4 (This question consists of 3 INDEPENDENT questions)