Senior management at the Head Office of Flaming Delicious are eligible for interest free loans from the business Currently a total of 30 000 is owed by 3 individuals two of whom are directors Flaming Delicious has guaranteed 1 million of loans owed by a different small subsidiary of Unifood for 5 years The subsidiary has never defaulted on any loan payments and therefore Flaming Delicious has never incurred any costs Two restaurants are currently under construction Flaming Delicious owes building contractors 35 000 Accrued electricity costs at November 2016 were 15 000 Corporation tax payable at November 2016 was 45 000 An employee has sued Flaming Delicious for damages after burning himself on the burger grill in a restau rant The business is contesting that the employee was careless and did not follow health and safety guidance Management has stated that they have no idea whether they will win or lose the court case and if they do lose how much of the 100 000 he has claimed will be awarded Accrued supplier rebates at November 2016 were 110 000 of which 65 000 was guaranteed based on amounts already purchased C A SE S TU D Y 1302 2017 KPMG Die Lösung findet Ihr auf kpmg de perspektivwechsel Kurzer Hinweis Der Case ist auf Englisch da dies die gängige Verkehrssprache im Bereich Deal Advisory ist Read everything carefully and work out the following items and note those that you think would be an adjustment to net debt Use these to calculate an adjusted net debt at 30 November 2016 FY16 year end Be prepared to justify the inclusion exclusion of each item Reported net debt per the balance sheet was 1 775 000 Task

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