Qumbu Energy Ltd installs wind power turbines for renewable energy projects in OR Tambo District Municipality in the Eastern Cape. The company services government contracts and private energy firms, operating from Qumbu with projects mainly along the municipality. In 2023/2024, Qumbu Energy completed three major installations, growing rapidly as renewable energy demand rises.   The following financial information is presented to you to assist in the preparation of financial statements:   Extract from the statement of financial position information as at 28 February 2024:   2024 2023   R R Trade payables control 52,300 32,300 Interest payable 17,000 12,300 Dividends payable 15,200 24,300 Long-term loan: IDD Corporation 129,500 346,700 Current tax receivable 38,300 13,700 Bank 71,600 49,400 Inventory 91,200 70,300 Dividends receivable 30,900 18,800 Listed investment at fair value 487,400 391,400 Interest receivable 7,700 11,600 Trade receivables control 86,200 80,600 Loans to director 294,700 313,400 Retained earnings 1,399,800 820,600 Share capital 1,219,000 1,076,600 Revaluation reserve 252,100 177,400 Machinery and equipment at cost 307,100 385,700 Accumulated depreciation: Machinery and equipment 53,600 19,200 Buildings 1,169,000 695,500   Extract from the statement of profit or loss and other comprehensive income information for the year ended 28 February 2024:   R Depreciation (machinery and equipment) 61,500 Interest income 13,500 Profit on sale of machinery and equipment 16,500 Loss on financial assets at fair value through profit or loss 31,700 Income tax expense 216,900 Investment income: Dividend received 15,900 Rental income 29,100 Interest expense 12,400   Additional information   1.              The company uses the indirect method to present the statement of cash flows. 2.              The sale or purchase of property, plant, and equipment was in cash. 3.              Loans to directors are immediately callable 4.              Dividends paid to shareholders (in cash) during the year amounted to R240 000.       With regards to Qumbu Energy (Pty) Ltd, complete the amounts in the EXTRACT of: The statement of cash flows for the year ended 29 February 2024. The cash generated from/(used in) operations is disclosed according to the INDIRECT METHOD.

Excel Applications for Accounting Principles
4th Edition
ISBN:9781111581565
Author:Gaylord N. Smith
Publisher:Gaylord N. Smith
ChapterMB: Model-building Problems
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Qumbu Energy Ltd installs wind power turbines for renewable energy projects in OR Tambo District Municipality in the Eastern Cape. The company services government contracts and private energy firms, operating from Qumbu with projects mainly along the municipality. In 2023/2024, Qumbu Energy completed three major installations, growing rapidly as renewable energy demand rises.   The following financial information is presented to you to assist in the preparation of financial statements:   Extract from the statement of financial position information as at 28 February 2024:   2024 2023   R R Trade payables control 52,300 32,300 Interest payable 17,000 12,300 Dividends payable 15,200 24,300 Long-term loan: IDD Corporation 129,500 346,700 Current tax receivable 38,300 13,700 Bank 71,600 49,400 Inventory 91,200 70,300 Dividends receivable 30,900 18,800 Listed investment at fair value 487,400 391,400 Interest receivable 7,700 11,600 Trade receivables control 86,200 80,600 Loans to director 294,700 313,400 Retained earnings 1,399,800 820,600 Share capital 1,219,000 1,076,600 Revaluation reserve 252,100 177,400 Machinery and equipment at cost 307,100 385,700 Accumulated depreciation: Machinery and equipment 53,600 19,200 Buildings 1,169,000 695,500   Extract from the statement of profit or loss and other comprehensive income information for the year ended 28 February 2024:   R Depreciation (machinery and equipment) 61,500 Interest income 13,500 Profit on sale of machinery and equipment 16,500 Loss on financial assets at fair value through profit or loss 31,700 Income tax expense 216,900 Investment income: Dividend received 15,900 Rental income 29,100 Interest expense 12,400   Additional information   1.              The company uses the indirect method to present the statement of cash flows. 2.              The sale or purchase of property, plant, and equipment was in cash. 3.              Loans to directors are immediately callable 4.              Dividends paid to shareholders (in cash) during the year amounted to R240 000.       With regards to Qumbu Energy (Pty) Ltd, complete the amounts in the EXTRACT of: The statement of cash flows for the year ended 29 February 2024. The cash generated from/(used in) operations is disclosed according to the INDIRECT METHOD.  
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