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MBA作业要求:企业管理个人作业

Assessment Task 2: Individual assignment 评估任务2:个人作业
 
Weighting: 权重15% - There are 3 questions involved in this assignment.  Each question will contribute an equal amount towards the 15%. The marks attached to the parts of each question should be used as a guide to help you maximise your outcomes.  
Learning objectives assessed: 学习目标评估
This assessment task is designed to verify your achievement of learning objectives 2 to 5.
Due date: Monday, 1 October 
Penalty for late lodgement晚递交作业的惩罚
A penalty of 1% of the total mark allocated to this assessment task will be deducted for each day, or part thereof, it is late.
Task details: 任务细则
Question 1 – Company Accounting问题1- 公司会计
Majadas Ltd was incorporated on 1 July 2010. 马哈达斯有限公司成立于2010年7月1日。The directors of the company immediately issued a prospectus inviting applications for 50,000 × $1.80 ordinary shares, payable in full on application. 该公司董事会立即发行了说明书,为50,000×1.80美元的普通股股份招纳申请者,申请时须于缴足股金。Applications closed on 31 August 2010, and the offer had been oversubscribed by 10,000 shares.
On 1 September 2010, directors allotted the shares to successful applicants, and refunded the excess application money.
On 31 December 2010, Majadas Ltd issued 20,000 × $5, 6% preference shares in exchange for land. On 30 June 2011 the company announced a profit of $63,000, which was closed to retained earnings. Directors announced a final dividend of 4 cents per share for the ordinary shares, and a pro-rata final dividend on the preference shares adjusted for the period of issue. Company income tax expense was $18,900 and company tax payable was $17,500. Assume that the dividends were declared on the reporting date and therefore would be recognised as a liability.
Required: 要求
(a) Prepare general journal entries for all of the transactions and events of Majadas Ltd for its first year of operation. 为马哈达斯有限公司第一年运作的所有的交易和事项准备一般的日记帐分录。
(b) Show the Statement of Shareholders Equity as at 30 June 2011.
(c) Why should companies initially record share application money in a bank trust account?
Explain.
                  (9 + 2 + 1 = 12 marks)
 
Question 2 – Revaluation and Impairment问题2 - 重估及减值
Solar Company commenced its business as the manufacturer of solar cells to generate electricity On 1 January 2009, it acquired equipment costing $1,625,000 to produce solar cells. 太阳能公司在2009年1月1日太阳能电池发电制造商开展业务,它花费了1625000美元的设备成本,生产的太阳能电池。Solar Company has a policy of recognising its equipment using the cost model. The company also has a policy of straight-line depreciation and considers that the equipment will have a useful life of 5 years with nil residual value.



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