Accont payable Account Receiwables Acewed Liabilities Acc.Depreaation Bvilding Cash Tneome Ton Expense Ouner Equity Cost of Goods sold Dee. Expense interes expense unearned revenve Iwevad revenve inventories Land Long- term debts Prepard enpenes SSlones Enpose Sales Revenve Rent expense Retained earn ny. L Jayamoha LTD Triel Balance as at 30" Tene 2014 DCA) Cr CD) 300 450 - 150 260 (409 120° (30 300 G2o (10 go sd 5o elo — 200 — L300 ao 66° 2,400 460 _ 180 5eZo 5220 Scanned with CamScanner> ©) Cuwent Ratio= Covent asseds » Curent labilitie \ Corcend Assets 7 stock +Debtors + Cath m + Short term hand Wve men 1, Conend Assets 12,0004 12,000+ 12.000 + 4,200 Current Assets: 40,000 Conend babillies:cyediturs + Bank overdvatt + eC 4 Feture) Cerrent abilities = 16,000 + 4,009 + 4,009 + 4,005 Covent pabilities = 22000 Cerven* Rahe = Goooo 2R,oo5 Covert vetto 210. 2 1.434) ? B Quek Ratio = Cement Aysels— Socks Cuveend habit Quick Battle = 40,000-12,002 2 28,099 2 2 24,000 -802 2Q005 a Quick Ratios LA’ | Scanned with CamScanner2) Debs te Equly - (Short Jer 4 long term) Bortonings Rady ° TT Tota) Equity Total Borrowings « 32009 Cloan) Vota] Equity = Equity shove Capital + Capital reserve + vevenye Tosel Equity = 40000 + B,000 + 12,000 =60000 Debt to Squidy = 32009 9 Yatio 60000 ~ 16 Debt 40 equi _ 0.63) Yahs 2 Proprierary = Shove holdeys fund Pads Total Aesed. Tota ervity = 60,005 [ealerntea ©) above} Todo) asses - 24,000 + 490904 16 200 7!2,000 +12,000 44, P29 + 12000 Total asces PI2 00g Proprietary ratre : 69,009 a 120,000 7 2 Propnedar, ratio= 0.5 4] Scanned with CamScanner©) Break tven point: Fined Cost Contyibvtion per Unip Fived cost, 72,000 Fined factoty overhead Cost 2 fined selling overh, 9 overhead cost 221000 Fined cost = 43 0090 2 Ss. Variable Cost, Vovinkle Meme facturing Variable selling cost Per ites units Sotel Varable corte -14 Cost per umt =1y Contvi but on Por Emits coles— variq ble Coce = (31-14) S12 : Fived Cost Break even point = OO Condribeton per um t 43,000 12 " Break even point = 7,760 Scanned with CamScanner ailp- ») Nemver of vats that ober of => v ° rT mvst be sald bo generale ~ 7 vs + planned profit 3 to break even a Profit of 120,000 Conhibetien per unit. = 7,750 + [20009 oe ee [2 = 17,750 unids 17,7$ 2 unids must be cold inorder te entcate profia of #20 000. 3 a Scanned with CamScanner>) ®» Pay pack peed The period of time that a preyject reg utes to yecoves the money invested In vt » Simple Payback Period. i Year | Cash flaw ° (402,009) C2099 00) 4 | 26000 | 2 7000 | Cs 50,000) 3 5 f°%299 C1 60 555) 209, 0090 16060 4 4 S0000 ase ~ Mandthss Sd 000 Pay back Pered= 2 years and ae Discounted Pay back perisa, Sime the MeMagemmnt distant rate valve of cath @tlow, year Cach inflow | Present vale Cc 2%) | L_| 2$¢c00 0.8494 Z 4 00,000 | 0.749 3 200, 000 112 + 45°,000 | 0636 | Onybacte periet =2 yeare 12S xn) Be, 52 27S badly 6 months Ca.s5 years) (2 1The precent Present value af Cash nfisy, 22%4,2¢0 218,805 213,600 | 286,200 Scanned with CamScannerYear, Caship flow 2 | C800,003) C 800,003 \ 223,250 C5 74,750) | 2 | 31¢,g00° 6 267,459) 3 | 213,600 ( 4/369) a 236,200 2Z41,B6° Pay bacle fered = 2 yeas + 44, 352 xI2 1 286,200 7B yeoe 41.86 monirs ~ = DByeors + 2mondny & Sime m cimople pay back penod dine time valve of money 'S Not concerned. The investment can be Obtained within Fie 2.5 years whichis belo the desived pay bul perme vf % years Tn Disco ba lo is concen ye, tte me ves oF rerey whens “er ne Mmeestenent ean be obbeined vithin By cant ver dhe Byear desived pensd. Seen under the single Payback period, this invest wend ts acceptable, bud wnder +he fo : the invathment discounted pay Pact periva Ie Unacceptable Scanned with CamScanner5.) Dp cagh flow diagram re pies ems income and expense Over a Cerdan dime 4 imerval, "The cos and berets of engineericy projects overtime is summarised on a cath flow diagiar 2 Piclovial re presentation od engineering economic problem, MMCome omd |exPendid ues | time perica interest vote “A€ath Low diagram 15 created by Lusd drawing 4 Hime - based hovizant) Line, portioned into a od Hire eghemene Un ib. & GO PPYSenole + Each dime when there 16 a cash flow, vertical array is added-pornting down Loy Cords ond vg Car revenues or | eve Fils. The cost Llowe ave dyaun +2%%Ecale cash flow diagias A Tyerca) bow de project cash flevs? » Cos4 esdimm atin + Podeot pricing and gales yrsyettior Scanned with CamScannerJ ea year | ° \ 2 3 & Desenphor Cash iption Sales sold Cash orflos cost of macvine (G5) Cost Engin of man Toowitd ram ‘ eh leas er or | 15,2} 15,800] 15,500 ] 15,500] (5,600 (6,505)| 15, £09] 15,520 |21,590 "67 Net Cash Presen? valve years Lainie flow ot cath flows o} t (66,009) | ($6,000) | 0.86 (5,500 13,320 2 |a78 16,602 1,626 3 | 0.66 16,499 loors 4 os7 15,5992 BESS 5 O44 16, f00 7645 6 | 043] C6<22) | (2795) 7 O37 16,509 5,736 3 0.32 16,509 4,460 q oO, 2B 21,609 6,929 10, 38° Scanned with CamScanner2) NON = 10,940 o urchase- NPV DS | machne is acceptable te fF Scanned with CamScanner