Maju Sdn Bhd menghasilkan dan menjual bantal dengan harga RM25 seunit. Pada tahun lepas, hasil jualan Maju Sdn Bhd adalah RM350,000 dan pendapatan operasi bersihnya adalah RM 25,200. Dengan mengandaikan bahawa perbelanjaan tetapnya berjumlah RM100, 800 untuk tahun ini, berapakah titik pulang modal dalam unit jualan:
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- 2.ABC LTD has been offered credit by its major supplier at 2/10 net 45. Should the company avail the discount or pay later?Given that the invoice value is sar 10,000 and the opportunity cost of funds withABC is 25%1. 2. Bank Muamalat entered into Ijarah muntahiya bittamleek with Ali & Co. to finance the purchase of factory machinery of RM400,000. Ali & Co to pay deposit of 10% from the cost of the machine. 10% x400k = 40,000 Rental payment is 50k every 6 months or one-year RM100k. The bank will transfer the ownership to Ali for RM20,000. Salvage value of the machine is RM50,000 Every year expenses: RM10,000 for gas fuel. Takaful is RM3,000, RM3,000, RM4,000, RM6,000 and RM3,000 for year 1,2,3,4,5 respectively. In the early part of year 5, the machine broke down for 6 month, and had to be repaired at RM25,000 Bank Muamalat had to pay legal expense of RM10,000. Required: Prepare the journal entries for the above transaction in Bank Muamalat records. Show the extract balance sheet and profit and loss account at the end of every year.15.
- Please helpM. 00 00 at f. Use the following information for the next two questions: Co. appropriately uses the cost-to-cost method in measuring construction contract with a customer. Information on this contract, which was completed in 20x3, is shown below: Bass its progress on a Transaction price Profit each year Costs incurred each year (AICPA -Adapted) 20x1 20,000,000 400,000 3,600,000 a. 5,400,000 b. 6,800,000 20x2 20,000,000 1,400,000 ? 10. How much are the contract costs incurred in 20x2? a. 5,800,000 c. 6,600,000 b. 6,200,000 d. 10,200,000 How much are the estimated additional costs to complete as of December 31, 20x2? 20x3 20,000,000 (200,000) 8,200,000 c. 7,200,000 d. 8,600,000Fred Esquillo, Inc charges an initial franchise fee of P90,000 broken down as follows:Rights to trade name, market area, and proprietary know-how . . . . . . . . . P40,000Training services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,500Equipment (cost of P10,800) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38,500Total initial franchise fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P90,000Upon signing of the agreement, a payment of P40,000 is due. Thereafter, two annual payments ofP30,000 are required. The credit rating of the franchisee is such that it would have to pay interest of8% to borrow money. The franchise agreement is signed on August 1. 20x7. Assuming that no futureservices are required by the franchisor once the franchise begins operations, the entry on November1, 20x7 would include-A credit to Unearned Franchise Revenue for P40,000.-A debit to…
- Nous sommes le 31 décembre 2024. La société Endétente inc. fabrique et commercialise du mobilier de jardin confortable et résistant aux intempéries. Elle a pour projet d'agrandir ses installations afin de répondre à la forte demande. Pour ce faire, un financement de 15 millions de dollars serait requis pour le 1er janvier 2025. Deux structures de financement sont envisagées : Structure de financement A: • Une émission de 210 000 actions ordinaires à 36 $ par action, soit le prix du marché en date du 31 décembre 2024. • Un prêt bancaire à long terme pour la balance qui porte intérêt à 8,10 % par année. Le capital serait remboursable annuellement, sur 8 ans, en montants égaux, à partir du 31 décembre 2025. Les intérêts seraient payables le 31 décembre de chaque année. Structure de financement B: Un prêt bancaire à long terme de 15 000 000 $ qui porte intérêt à 9,5 % par année. Le capital serait remboursable annuellement, sur 10 ans, en montants égaux, à partir du 31 décembre 2025. Les…Marvelicious Sdn Bhd is a local company based in Kampar, Perak. On 1 February 2020, Marvelicious Sdn Bhd signed an agreement to operate as a franchise of a well known fast food outlet. The initial franchise fee was RM900,000. The franchise agreement is for a period of 10 years. On 1 March 2020, before the franchise was opened, the company hired and trained new sales staff at a cost of RM100,000. It was expected that the benefits derived from the training could last for 4 years. The company’s financial year ends on 31 December each year. (i) According to MFRS138 Intangible Assets, one of the key criteria in the recognition of an intangible asset is ‘control’. Describe the meaning of ‘control’ in the context of intangible asset. (ii) Briefly explain the accounting treatment of franchise fee in accordance with MFRS138 Intangible Asset. (iii) Briefly explain the accounting treatment of pre-opening staff training cost in accordance with MFRS138 Intangible Asset.P5-20 Present value of an annuity Consider the following cases. 101 gardens, annom olgnie to anoeinsamos oulny omil wolls lliw vasqmos mwon-llow .ae ei 1200 yiu Case A B invoma algnie C D E assy 05 to bas 10 000,0312 00,Esethtow Vo(2) An annuity due. 000, ES2 ale od to no sola Annuity paymentzoll Interest rate or Annuity length (years) £30,000 8% 3 24,000 15 8,000 20 160,000 8 72,000 10 12 a. Calculate the present value of the annuity, assuming that it is (1) An ordinary annuity. Ysbouley b. Compare your findings in parts a(1) and a(2). All else being identical, which type of annuity is preferable-ordinary or annuity due? Explain why. 12 5 9