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@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment
I think it was 7% loan interest was payable as 3.5% every 6 months
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The annual demand was 1.8 million, cost of ordering was 2250 and the cost of holding was 1
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If we put 1/2 in calculator the answer would be different
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.5 came from 1/2 root calculation in calculator is done by this
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Npv calculation and D/E FINANCIAL COMMENT ON POSITION OF COMPANY INTEREST COVERAGE RATIO AND ALL THESE WHY FINANCE DIRECTOR LIMITED THE DIVIDENDS SIMULATION ANALYSIS WAS ASKED
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Section C
Advantage and disadvantage of Factoring
NPV calculation
Factoring and Discount to offer or not calculation
Discuss Capital rationing internal and external factor
capital rationing indivisible project calculation
Collection of overdue payment other than factoring
Source of Funding for SME's
Working capital
Ratios And interpretations
Conservative and aggressive investment policy
Factoring was resulted in cost but early settlement was benefit.
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I have done this calculation √2×1800000×2025/1 and the answer was coming a huge amount
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Operating Gearing
debt\quity ratio
interest coverage ratio
effective interest rates
Funding problems of SME'S
Why do directors give less dividends and problems because of this.
NPV calculation
Simulation Analysis
Bit tricky paper today
Section C
Advantage and disadvantage of Factoring
NPV calculation
Factoring and Discount to offer or not calculation
Discuss Capital rationing internal and external factor
capital rationing indivisible project calculation
Collection of overdue payment other than factoring
Afm
Forwards,options,futures
Centralisation and decentralisation of treasury
Acquisition-p/e valuation of equity
Adv of acquisitions as opposed to organic growth
Profitability index
Planning horizon and beyond
Investment appraisal
Npv
Nominal terms
Real terms
Discussion
Uncertainty
1.
NPV in nominal terms
Effect on decision by using real rate
Simulation analysis using
2. SME
Operational gearing, debt/ equity, interest cover, effective interest calculation
Difficulties faced in boating finance
Dividend limit
Yes
Section C theory part
SME finance shareholders view on dividend
Simulation analysis
Using real rate interest on NPV appraisal
Operational gearing with contribution
Section C and A were easy. In Section A, the 10 multiple-choice questions (MCQs) were straightforward and mostly theoretical, relating to Investment Appraisal and Business Finance.
In Section C, which covered working capital management, there were calculations involving the cost/benefit of early settlement discounts and evaluating factoring in terms of cost and benefit. In addition, there were three theoretical questions:
1. Assessing methods for checking the creditworthiness of new customers.
2. Exploring methods other than factoring for collecting amounts from receivables.
3. Discussing the advantages and disadvantages of factoring, with some scenario-based information to be incorporated.
Another part of Section C focused on investment appraisal, with two calculations: one involving a simple net present value (NPV) calculation after adjusting relevant cash flows for tax, and the other demonstrating the concept of indivisible optimum investment combination, followed by a discussion on why companies face capital rationing and how to overcome it, which was scenario-based but lacked provided information, thus requiring more theoretical knowledge.
Section B was tougher, with three operational tasks (OTs), of which two MCQs were easy, while the remaining calculations in all three scenarios were a bit challenging.
Overall, Section A was straightforward with mostly theoretical questions, covering working capital management, business finance, and investment appraisal, with a few MCQs related to other chapters from the study material.