2. Anubis

Tom operates Anubis as a sole trader, selling cell/mobile phone cases on the internet. The market is increasingly competitive. The retail price of phone cases is predicted to fall in the second quarter of 2018. Employees at Anubis will receive a 3 % rise in wages starting from 1 April 2018.

Tom has forecasted the following monthly cash outflows for January through March 2018: Heating and lighting: $4000.

Wages: $50 000.

Packaging: $15 000.

Delivery charges: 5 % of sales revenue. Cost of goods sold: $220 000.

Additional information:

(a)

(b) (c)

3.

Opening balance on 1 January 2018: $8000.

Sales revenue: $300 000 each month.

Rent of $2000 paid quarterly: first payment in January 2018. Receipt of a tax refund in February 2018: $3000.

Outline two appropriate external short-term sources of finance for Anubis other than

loans from family and friends. [2]

Using the information above, prepare a fully labelled cash-flow forecast for Anubis from

January to March 2018. [5] Comment on the predicted cash flow for Anubis for 2018. [3]

A fleet of buses is purchased for 1,000,000. Each year the buses allows the business to generate the revenues below. There are also maintenance costs which must be deducted to get net revenues.

(a)

Year

Costs

Revenues

Net Revenues-Net Profit

0 day of purchase

-1,000,000

0

1

-10,000

250,500

2

-12,000

350,000

3

-13,000

400,000

4

-14,000

375,000

5

-12,000

310,000

Totals

(a) Calculate the ARR (Average Rate of Return) for this bus acquisition project. [

Rio Mobiliari RM (N) gets in San Amar Amenced Europe has comercio diuribution to the Selecercalands of 31 December 2015. Also Sessel Calculate and the prote margin to 2. Anubis Tom apenas Article phone cases on the themes come. The comprende talin the second MA cela wages staring at Agri 2012 Toms forced to chodowe January 2011 Heating and lighting 34006 Wag 5800 Pack $15.00 Delivery charges Cost of goods 2000 Opening ban 800 Sale $300.000 Rent of 2000 2014 Receita taxeldin 2018 53000 (a) Cuantos Using the info 3. Auto be purchased raya the bowe Below There are deducted to get Cache tutorius 2. Anubis Tom operates Anubis as a sole trader, seliling cell mobile phone cases on the internet. The market is increasingly competitive. The retail price of phone cases is predicted to fall in the second quarter of 2018. Employees at Anubis will receive a 3% rise in wages starting from 1 April 2018 Tom has forecasted the following monthly cash outfiows for January through March 2018: Heating and lighting: 54000. Wages S50 000 Packaging: $15000 Delivery charges: 5% of sales revenue. Cost of goods sold: $220 000. Additional information: Opening balance on 1 January 2018: 58000 Sales revenue: $300 000 each month. Rent of $2000 paid quarterly: first payment in January 2018 Receipt of a tax refund in February 2018: $3000 (a) Outline two appropriate external short-term sources of finance for Anubis other than foans from family and friends. (b) Using the information above, prepare a fully labelled cash-flow forecast for Anubis from January to March 2018 (c) Comment on the predicted cash flow for Anubis for 2018. 12] (5) 131 3. A fleet of buses is purchased for 1,000,000. Each year the buses allows the business to generate the revenues below. There are also maintenance costs, which must be deducted to get net revenues. (a) Year Costs Revenues Net Revenues Net Profit O day of purchase - 1,000,000 0 1 -10,000 250,500 2 - 12.000 350,000 3 -13,000 400,000 4 -14,000 375,000 5 -12,000 310,000 Totals (a) Calculate the ARR (Average Rate of Return) for this bus acquisition project. (10) Rio Mobiliari RM (N) gets in San Amar Amenced Europe has comercio diuribution to the Selecercalands of 31 December 2015. Also Sessel Calculate and the prote margin to 2. Anubis Tom apenas Article phone cases on the themes come. The comprende talin the second MA cela wages staring at Agri 2012 Toms forced to chodowe January 2011 Heating and lighting 34006 Wag 5800 Pack $15.00 Delivery charges Cost of goods 2000 Opening ban 800 Sale $300.000 Rent of 2000 2014 Receita taxeldin 2018 53000 (a) Cuantos Using the info 3. Auto be purchased raya the bowe Below There are deducted to get Cache tutorius 2. Anubis Tom operates Anubis as a sole trader, seliling cell mobile phone cases on the internet. The market is increasingly competitive. The retail price of phone cases is predicted to fall in the second quarter of 2018. Employees at Anubis will receive a 3% rise in wages starting from 1 April 2018 Tom has forecasted the following monthly cash outfiows for January through March 2018: Heating and lighting: 54000. Wages S50 000 Packaging: $15000 Delivery charges: 5% of sales revenue. Cost of goods sold: $220 000. Additional information: Opening balance on 1 January 2018: 58000 Sales revenue: $300 000 each month. Rent of $2000 paid quarterly: first payment in January 2018 Receipt of a tax refund in February 2018: $3000 (a) Outline two appropriate external short-term sources of finance for Anubis other than foans from family and friends. (b) Using the information above, prepare a fully labelled cash-flow forecast for Anubis from January to March 2018 (c) Comment on the predicted cash flow for Anubis for 2018. 12] (5) 131 3. A fleet of buses is purchased for 1,000,000. Each year the buses allows the business to generate the revenues below. There are also maintenance costs, which must be deducted to get net revenues. (a) Year Costs Revenues Net Revenues Net Profit O day of purchase - 1,000,000 0 1 -10,000 250,500 2 - 12.000 350,000 3 -13,000 400,000 4 -14,000 375,000 5 -12,000 310,000 Totals (a) Calculate the ARR (Average Rate of Return) for this bus acquisition project