HGM503
SWINBURNE UNIVERSITY OF
TECHNOLOGY
Australian Graduate School of
Entrepreneurship
MBA
Financial Data and Decision Making
INSTRUCTIONS:
1. Assessment: 15% of the total course assessment is allocated to
this paper.
2. Time Allowed: 60 Minutes
3. Answer all questions in the spaces provided on the answer sheet
Name………………………………………………………………………..…
Student
ID………………………………………………………………………………..HGM503
The following information relates to Brutus Ltd
Brutus Ltd
Statement of Financial Position
Assets $’000 Liabilities $’000
Current Asset Current Liabilities
Bank 112 Trade Creditors 360
Debtors 316 Non Current Liabilities
Stock 500 Loans 500
Non Current Assets Shareholders Equity
Equipment 1600 Share Capital 500
Acc. Dep. ( 800) 800 Retained Profits 440 940
Investments 72
1800 1800
Transactions $’000
Credit sales 2940
Purchases – credit 2040
Selling expenses – cash 340
Admin. Expenses – cash 291
Admin. expenses – depreciation 165
Other Revenue – Interest – cash 16
Tax – cash 60
Purchase equipment - Cash 600
Collection from Debtors 2996
Paid to Trade creditors 1880
Stock (Inventory) at end of period 580
Raised new loan 300
Increased Share Capital 60
Paid – dividends (drawings) 150
Investments (Cash) 30
Question 1
Required
1.Prepare a classified Statement of Financial Performance
2.Prepare a classified Statement of Financial Position
3.Prepare a Statement of Cash Flows for Operations, Financing and
Investing
4 .Outline the relevance of the ratios, asset turnover and profit margin, in
driving the return on assets.(calculations not required)
5
5+10+6+9=30 marks