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Published byAndra Chapman Modified over 9 years ago
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Candel F7 mark Fielding-Pritchard mefielding.com1
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Candel P&L December 2011 mefielding.com2 Revenue 300000 CofS 204000 Distribution 14500 Admin 22200 Preference Div 800 Bank Int200
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Candel SFP Assets December 2008 mefielding.com3 Leased Property50000 PPE76600-24600 Development20000-6000 Financial Assets Inventory20000 Receivables43100
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Candel SFP Liabilities December 2008 mefielding.com4 Payables23800 Bank1300 Equity50000 Pref Shares20000 Ret Earn24500 Def Tax5800 Reval Res10000
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Adjustments 1 mefielding.com5 NoteDebitCredit 1Lease Depn2500Lease Accum Depn2500 1Reval4500Lease4500 1Accum Depn Plant 4000Plant8000 Revenue2500 Loss on sale1500 1Depn Expense9600Accum Depn9600 2Development4800CofS4800 2CofS4000Development4000 3Payables400Admin400 4Finance Cost400Pref Shares400
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Adjustments 1 mefielding.com6 NoteDebitCredit 5Tax Expense11400Payables11400 6Tax Expense200DT Provision200 2CofS3800Development8600 Development4800 3Admin100Payables100
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Adjustments Calculations mefielding.com7 Depreciation Plant (without self constructed) ((76600-8000)-(24600-4000))20% =9600 Development(20000- 6000+4800)= 18800 Depreciation Development (20000x 20%)= 4000 Research1400+(3x800)= 3800
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Candel P&L December 2011 mefielding.com8 Revenue300000-2500297500 CofS2040009600(Depn Plant)- 4000- +3800 (Develop) + 1500 (Loss on sale)+ 2500 (lease depn) Development8600-3800-48000 Distribution14500 Admin22200-400+100 Preference Div800400 Bank Int200 Tax Expense11400+200
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Candel SFP Assets December 2008 mefielding.com9 Leased Property50000-2500-450043000 PPE76600-24600-9600- 8000+4000 38400 Development20000-60004800-400014800 Inventory20000 Receivables43100
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Candel SFP Liabilities December 2008 mefielding.com10 Payables23800-400+100 Income Tax11400 Bank1300 Equity50000 Pref Shares20000400 Ret Earn24500 Def Tax5800200 Reval Res10000-4500
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