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New Microsoft Excel Worksheet

1. The document contains financial data and calculations for various companies over multiple years including income statements, balance sheets, cash flow statements, and deprecation schedules. 2. Depreciation amounts and capital allowance calculations are shown for assets over 5 years. Discounted cash flow calculations are presented for projects with outcomes over 10 years. 3. Sales, costs, profits, and tax amounts are listed for 5 years along with calculations for taxable income and taxes owing. Depreciation amounts are provided for assets over 5 years.

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Bhavya Handa
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© © All Rights Reserved
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41 views8 pages

New Microsoft Excel Worksheet

1. The document contains financial data and calculations for various companies over multiple years including income statements, balance sheets, cash flow statements, and deprecation schedules. 2. Depreciation amounts and capital allowance calculations are shown for assets over 5 years. Discounted cash flow calculations are presented for projects with outcomes over 10 years. 3. Sales, costs, profits, and tax amounts are listed for 5 years along with calculations for taxable income and taxes owing. Depreciation amounts are provided for assets over 5 years.

Uploaded by

Bhavya Handa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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10% 15%

0 -85 1 1 -85 -85


1--5 4.2 3.791 3.352 15.9222 14.0784
5 110 0.621 0.497 68.31 54.67
-0.7678 -16.2516

-0.2479366
9.75206345

Ex 10
10%
0 105 -1 -105
1--8 7 4.355 30.485
8 110 0.564 62.04
-7.26%

Ex 1

0 Less cap alTaxable profitTax Add cap a


1 401000 -450000 -49000 -12250 -450000
2 435130 -337000 98130 24532.5 -337000
3 471692.9 -253000 218692.9 54673.22 -253000
4 510840.457 -190000 320840.457 80210.11 -190000
5 552732.46481 430000 982732.465 245683.1 430000

Sales
Materials Labour Profits
Sales 800000 700000 500000
1 2000000 864000 735000 401000
2 2140000 933120 771750 435130
3 2289800 1007770 810337.5 471692.9
4 2450086 1088391 850854.375 510840.5
5 2621592.02 1175462 893397.094 552732.5

Depreciation
Cost
1 1800
WDA 450
2 1350
WDA 337.5
3 1012.5
WDA 253.125
4 759.375
WDA 189.84375
5 569.53125
Proceeds -1000
Balance charge -430.46875
Ex 4

0 1 2 3 4
Revenue 2000 2500 4000 3000
Costs -500 -800 -1000 -1000
Royalty -115 -120 -120 -125
Investment -5000
TAD -1000 -1000 -1000 -1000
Taxable Profits 385 580 1880 875
Tax (20%) 77 116 376 175
Net Cash Flows -5000 308 464 1504 700
Cash Flows in GBP -4545.45454545455 267.8261 386.666667 1253.333 560
Tax Payable in UK (5%) 17.71 19.3333333 62.66667 28

Exchange Rate 1.1 1.15 1.2 1.2 1.25

Depreciation

1 2 3 4 5
WDA 5000 4000 3000 2000 1000
Capital Allowances 1000 1000 1000 1000

Ex 7

Year A B C
0 -5000 -8000 -6000
1
2
3

Ex 1

0 1--15 15 Factors
Initial Cost -150 1 -150
Contribution 41.25 5.847 241.1888
Scrap 15 0.122894 1.843417
Additional -15 5.847 -87.705
5.327167

1) Initial Cost 3.55144485


2) Sales Volume -2.208713
3) Contribution -2.208713
4) Fixed Cost / Annuam 6.07396075
5) Scrap Value -288.98326
Ex 2

Demand EV

50000 25000
60000 24000
40000 4000
53000

0 1--4 4 factors PV
Cost 200 1 -200
Contri 265 2.589 686.085
Fixed 140 2.589 -362.46
50 0.487 24.35
147.975

Ex 1
0 0 DF 10%
1 8 0.909 7.272
2 8 0.826 6.608
3 8 0.751 6.008
4 8 0.683 5.464
5 118 0.621 73.278
98.63

0 1 2 3 4
-91.61 8 8 8 8

1 0.909091 0.82644628 0.751315 0.683013


-91.61 7.272727 6.61157025 6.010518 5.464108

Ex 2 0 DF 10 %
1 8 0.90909091 7.272727
2 8 0.82644628 6.61157
3 8 0.7513148 6.010518
4 8 0.68301346 5.464108
5 8 0.62092132 4.967371
6 8 0.56447393 4.515791
7 8 0.51315812 4.105265
8 8 0.46650738 3.732059
9 8 0.42409762 3.392781
10 118 0.38554329 45.49411
91.5663

Ex 3 0 0 DF 15%
1 8 0.86956522 6.956522
2 8 0.75614367 6.049149
3 8 0.65751623 5.26013
4 8 0.57175325 4.574026
5 118 0.49717674 58.66685
81.50668

0 0 DF 15%
1 8 0.86956522 6.956522
2 8 0.75614367 6.049149
3 8 0.65751623 5.26013
4 8 0.57175325 4.574026
5 8 0.49717674 3.977414
6 8 0.4323276 3.458621
7 8 0.37593704 3.007496
8 8 0.32690177 2.615214
9 8 0.28426241 2.274099
10 118 0.24718471 29.1678
67.34047

Current 10% Current 15%


1 98.63 81.50668 17.38%
2 91.61 67.34047 26.49%

EBIT 720
Tax -336
Depreciation 288
672
Increase in working capital -120
Cost of nca -36
Depreciation -288
Free Cash flow 228

Ex 2
DF
0 40000 1 40000
1 40000 0.925926 37037.037
2 40000 0.857339 34293.5528
3 40000 0.793832 31753.2896
4 40000 0.73503 29401.1941
172485.074
0 172485.073601773 -40000 132485.074
1
2
3
4
5

Liabilities inc / Asset Dec Plus in operating activities


Libiabi dec / Asset inc Err:509

iAS 16 Ias 17
Asset 100 150
Return 100 100

1 0.666667
cost wc Net cash flow
-180000 -200000 -940250

1000000 200000
5
2000
-500
-125

-1000
375
75
300
240
12

1.25

1000
5 6 7 8 9 10
8 8 8 8 8 8
110
118
0.620921 0.564474 0.513158 0.466507 0.424098 0.385543
4.967371 4.515791 4.105265 3.732059 3.392781 45.49411 -0.043701

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