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1. From your review of note 3.7, how does the company determine whether a sale has occurred?
2. Using the consolidated income statement and consolidated statement of financial position identify TWO items that may result in adjusting entries for deferrals.
3. Using the consolidated income statement, identify TWO items that may result in adjusting entries for accruals.
4. Is Zetar Plc using a multiple-step or a single-step income statement format? Explain how you made your determination.
5. What is the approximate tax rate of Zetar Plc's "Tax on profit from continuing activities?"
6. Using the notes to Zetar Plc's financial statements, explain what each of the following are:
a) Adjusted results
b) One-off items
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Application of discharge Application may be made at any time after adjudication, but cannot be heard until the conclusion of the public examination. Notice of the hearing must
Q. Net present value evaluation of proposed investment? WORKINGS Fixed costs = 4·50 × 100000 = $450000 per year Annual writing down allowance = 3000000/10 = $300000
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