Professional Accounting Education
Provided by
Academy of Professional Accounting (APA)
ACCA P4 习题详解
Advanced Financial Management (AFM)
高级财务管理 第三讲
ACCA Lecturer: Lily Wang
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
, Contents of Class 1
1 Kodiak Company (12/09) 45 mins
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
2
, Kodiak Company 45mins
Kodiak Company is a small software design business established four years
ago. The company is owned by three directors who have relied upon external
accounting services in the past. The company has grown quickly and the
directors have appointed you as a financial consultant to advise on the value
of the business under their ownership.
The directors have limited liability and the bank loan is secured against the
general assets of the business. The directors have no outstanding
guarantees on the company's debt.
The company's latest statement of profit or loss and the extracted balances
from the latest statement of financial position are as follows:
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
3
Provided by
Academy of Professional Accounting (APA)
ACCA P4 习题详解
Advanced Financial Management (AFM)
高级财务管理 第三讲
ACCA Lecturer: Lily Wang
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
, Contents of Class 1
1 Kodiak Company (12/09) 45 mins
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
2
, Kodiak Company 45mins
Kodiak Company is a small software design business established four years
ago. The company is owned by three directors who have relied upon external
accounting services in the past. The company has grown quickly and the
directors have appointed you as a financial consultant to advise on the value
of the business under their ownership.
The directors have limited liability and the bank loan is secured against the
general assets of the business. The directors have no outstanding
guarantees on the company's debt.
The company's latest statement of profit or loss and the extracted balances
from the latest statement of financial position are as follows:
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
3
