Cpar Preboard p2 Ans

PROBLEM 1

Capital Drawing Loan from B !a"m#nt of Lia$

PROBLEM 2 nit to A**o+nt or /!, $#g

nit A**o+nt# or /!, $#g C 4ormal poilag# A$normal poilag# /!, #n  

C+rr#nt !#rio Cot ! /!, $#g C

30% B 251,250.00

27,500.00

75 75,000.00 326,250.00

27,500.00

 326,250.00

(&',37.5 (&',37.50) 0) 1&,062.50

(5&,062.50 (5&,062.50)) 267,1'7.50

at#rial 15,000.00 100%

tart# ti p#rio

Cot to A**o+nt or /!, $#g

50% A 307,500.00 (60,000.00)

65,000.00 '0,000.00

-

15,000.00 60,000.00 2,000.00 -

-

3,000.00 '0,000.00

100% 100%

225,000.00 '15,000.00 1,00,000.00

3&0,000.00 3&0,000.0 0

60,000.00

/!, #n

3,000.00 63,000.00

Cot!

6.1&

Cot A**o+nt# or /!, $#g or on /! at#rial Con8#rion Cot  9otal  9otal /!, $#g

225,000.00 61,&7&.17

   C at#rial

371,2'.57

Con8#rion Cot  9otal C

35,166.67

/!, #n at#rial

1',571.3

Con8#rion Cot

','5.17

PROBLEM 3 Contra*t Cot

&,000,000.00

:ro !ro;t Contract Price

&,'00,000.00 58,800,000.00 nit ini# 2015 2016 2017

10.00 1'.00 7.00

!<

Cot /n*+rr# to Dat# 1,721,'75.00 36,2'6,250.00 55,125,000.00

=>4

C< 16,'00,000.00 21,'66,250.00

C?9 :=? !=?/9

16,''7,500.00 1&,3&',750.00 ('7,500.00)   2,467,500.00

PROBLEM 4

Downpa"m#nt /nt#r#t B#aring 4ot# (+ni*o+nt#) C

30,000.00 20,000.00 25,000.00

Total Revene !ro" #ranc$i%e

75,000.00

PROBLEM 5

!ro+*t  @  =#mnant  @oint Cot

nit !ro+*# ,000.00 12,000.00 ,000.00

4=> 0.00 20.00 32.00

'0,000.00 4?9 4=> 9E

=#mnant  9o $# allo*at#

12',000.00 712,000.00

PROBLEM 6

Downpa"m#nt

50,000.00

4on-int#r#t B#aring 4ot# (Di*o+nt#)

3'0,000.00

Dir#*t Cot :ro !ro;t /nir#*t Cot

(325,000.00) 105,000.00 (31,250.00)

/nt#r#t /n*om# - 1 mont 4#t /n*om#

3,'00.00 77,550.00

PROBLEM 7

B#ginning Capital Bo"

Contri$+t# Capital

210,000.00 '0%

:irl

1'0,000.00 20%

!ar#  9?9AL

3&0,000.00

PROBLEM 8 Downpa"m#nt

150,000.00 150,000.00

500,000.00

/nt#r#t B#aring 4ot# (+ni*o+nt#)

2,000,000.00

Dir#*t Cot :ro !ro;t

(255,000.00) 2,25,000.00

:ro !ro;t =at#

0.'&'00

PROBLEM &

Bill# !ri*#

Cot

B#ginning /n8#ntor" ipm#nt

33,200.00 00,000.00

26,560.00 320,000.00

ning /n8#ntor" C?:

1&,200.00 1,000.00

15,360.00 331,200.00

PROBLEM 10

30%

rom E?

a$o8# *ot Bill# B#ginning /n8#ntor" ipm#nt!+r*a#

Cot 17,160.00 156,000.00

13,200.00 120,000.00

ning /n8#ntor" C?:

15,600.00 157,560.00

12,000.00 121,200.00

PROBLEM 11

al# Ca ?n A**o+nt C?:, aG+t# C?:, p#r $ran* =:!

'0,000.00 250,000.00 153,600.00 (27,520.00)

?p#H 'ET ('COME 25% a$o8# *ot B#ginning /n8#ntor" ipm#nt!+r*a# ning /n8#ntor" C?:

330,000.00

(126,0'0.00) (32,000.00) 171,&20.00

Bill#

rom E? Cot

165,600.00

 132,'0.00

2',000.00 137,600.00

22,00.00 110,0'0.00

20%  9#o;lo 203,000.00

0% olito 22,000.00

PROBLEM 12

Capital ?8#rtat#m#nt of iH# A#t !a"m#nt to 9#o;lo

(10,500.00) 1&2,500.00

(21,000.00) 203,000.00

(1&2,500.00) -

3,150.00 206,150.00 45

 PROBLEM 13

Lia$ilit" +ll" #*+r#(35%) 22,200.00 L/AB 6&2,000 !artiall" #*+r# (0%) 276,'00.00 n#*+r#( 25%) 173,000.00 ?t#r r## A#t -------------------------------------------------------------------------

Lia$iliti# it !riorit"------------------------------------------------------------------Amin an al !a"a$l# 30,000.00 /n*om# 9aH# 3,000.00 !artiall" #*+r# #*+ring A#t

276,'00.00 (225,000.00)

Hp. =#*o8#r" nr#*o8#ra$l#

&4.17)

(35,670.11) 16,12&.'&

5.'3%

 PROBLEM 14

naG, 4#t /n*om#

51,000.00

?8#rtat#m#nt - C?: *+, 'ET ('COME 25% $ill# pri*#

0,000.00 &1,000.00

Bill#

rom E? Cot

B#ginning /n8#ntor" ipm#nt!+r*a#

0,000.00 200,000.00

30,000.00 150,000.00

ning /n8#ntor" C?:

'0,000.00 160,000.00

60,000.00 120,000.00

PROBLEM 15

630,000.00

Contri$+t# Capital -

337,500.00

-

B#ginning Capital  @amm" 75% !att" 25% Ca"  9?9AL

&67,500.00

PROBLEM 16

 9otal nit tart#

1,000,000.00

4ormal Lo

30,000.00 3%

A$normal Lo

20,000.00

D#f#*ti8# nit =#G#*t# ini# :oo

50,000.00 &50,000.00

5,500.00 544,500.00

 

20% D 270,000.00 (22,500.00)

4CA

Ca

Lia$iliti#

27,500.00

1,065,000.00

131,250.00

375,000.00

27,500.00

1,065,000.00

(375,000.00) (23,750.00)

(375,000.00) -

(3&,375.00) 20',125.00

(1,065,000.00) -

'6',125.00 624,375.00

-

Con8#rion Cot 30% -

70% 100% 50%

 

25,000.00

10,500.00 60,000.00 1,500.00 72,000.00 5.&0

12.0&

2'6,&7&.17  9otal Cot nit

Co%t-nit

1,012,574.40

725,5&5.2

27,25.60 1,00,000.00

t. *ot at Compl#tion

% of *ompl#tion

5',''7,500.00 55,'25,000.00 -

0.2& 0.'0 1.00