Series: DEC 2022

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FR – Dec 2022 – L2 – Q3 – IAS 7 Statement of Cash Flows

Prepare Dompa Ltd.'s statement of cash flows for the year ended 31 December 2021, using the indirect method based on the IAS 7 framework.

Question

Dompa Ltd prepares its financial statements in accordance with IFRSs. Below are the statement of profit or loss for the year ended 31 December 2021 and the statement of financial position as at that date, and the comparative statement of financial position as at 31 December 2020.

Statement of Profit or Loss for the year ended 31 December 2021

Description	GH¢’000
Revenue	1,656,000
Cost of sales	(745,200)
Gross profit	910,800
Other income	15,000
Admin expenses	(409,860)
Distribution costs	(136,620)
Profit before interest & tax	379,320
Finance cost	(3,232)
Profit before tax	376,088
Tax expense	(9,462)
Profit for the year	366,626

Statement of Financial Position as at 31 December

Description	2021 (GH¢’000)	2020 (GH¢’000)
Non-current assets:
Property, Plant & Equipment	33,210	23,260
Investment Property	28,500	28,000
Intangible Assets	124	155
Total Non-Current Assets	61,834	51,415
Current assets:
Inventory	15,700	5,680
Trade Receivables	82,800	10,765
Cash	16,712	152
Bank	304,437	5,950
Total Current Assets	419,649	22,547
Total Assets	481,483	73,962
Equity & Liabilities:
Equity:
Share capital	30,000	25,000
Retained earnings	373,526	11,300
Revaluation surplus	862	1,262
Total Equity	404,388	37,562
Non-current liabilities:
15% bond redeemable in 2024	20,432	20,200
Deferred tax	3,762	2,300
Current liabilities:
Trade & other payables	46,401	7,600
Current tax	6,500	6,300
Total Equity & Liabilities	481,483	73,962

Additional Information:

i) Depreciation expense on tangible non-current assets recognised for the year is GH¢8,804,000.
ii) An impairment review has been undertaken on one of the machines of the company that has a carrying value of GH¢1,500,000, but an estimated recoverable amount at the impairment review date was GH¢745,000.
iii) One of the company’s vehicles was involved in an accident in the year and was written off with a carrying value of GH¢562,000.
iv) The company sold a machine for GH¢850,000 with a carrying value of GH¢689,000.
v) The company also issued a 15% bond in January 2020 at a par value of GH¢20,000 with a tenure of 5 years.
vi) The company realized GH¢400,000 in revaluation surplus through excess depreciation charges.

Required:
Using IAS 7: Statement of Cash Flows, prepare the statement of cash flow for Dompa Ltd for the year ended 31 December 2021.

Answer

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Tags: Cash Flow, Financing Activities, Investing Activities, Operating Activities
Level: Level 2

Topic: IAS 7: Statement of cash flows
Series: DEC 2022

FR – Dec 2022 – L2 – Q4 – Financial Analysis & Ratios

Analyze and compare Madina Ltd.’s performance using key financial ratios for the years 2020 and 2021, including comparisons with industry standards.

Question

Madina Ltd is engaged in the processing of palm fruits to produce palm oil and palm kernel oil. The financial statements of the company for the years ended 31st December 2020 and 2021 are as follows:

Statement of Profit or Loss for the year ended

Description	2021 (GH¢’000)	2020 (GH¢’000)
Revenue	123,817	95,620
Cost of sales	(84,940)	(76,240)
Net gains from changes in fair value of biological assets	84	754
Gross profit	38,961	20,134
Administrative expenses	(11,727)	(8,494)
Other income	1,267	927
Operating profit	28,501	12,567
Finance income	888	508
Profit before income tax	29,389	13,075
Income tax expense	(4,692)	(3,422)
Profit for the year	24,697	9,653

Statement of Financial Position as at:

Description	2021 (GH¢’000)	2020 (GH¢’000)
Non-current assets
Property, Plant & Equipment	57,909	49,471
Financial assets	5,221	5,137
Current assets
Inventories	8,490	9,370
Trade Receivables	24,663	18,304
Cash and cash equivalents	22,832	10,618
Total Assets	119,115	92,900

The following ratios have been gathered from the food and processing industry for the year ended 31 December 2021:

Return on Equity (%) 23.52
Gross Profit Margin (%) 29.57
Net Profit Margin (%) 22.16
Current Ratio (times) 2.5
Acid Test Ratio (times) 1.8
Inventory Turnover (days) 20
Trade Receivables Collection (days) 68
Trade Payables Settlement (days) 32

Required:
Write a report to the Board of Directors of Madina Ltd, assessing the company’s performance for the year ended 31 December 2021 in relation to the industry and the comparative year.

Answer

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Tags: Financial Ratios, Liquidity, Performance Analysis, Profitability
Level: Level 2

Topic: Financial Statement Analysis
Series: DEC 2022

FR – Dec 2022 – L2 – Q5a – Intangible Assets Treatment for Employee Training

Analyze the treatment of employee training costs as an intangible asset under IAS 38.

Question

Damba Ltd spent GH¢400,000 on training courses for its employees, which has resulted in increased efficiency and cost savings. The Assistant Accountant has recognized the training costs as an intangible asset and charged six months’ amortization based on the average time within which the training courses were completed.

Required:
Comment on the Assistant Accountant’s treatment of the aforementioned transaction in Damba Ltd’s financial statements for the year ended March 31, 2022, and advise on how it should be handled under International Financial Reporting Standards.

Answer

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Tags: Amortization, Employee training, Expense Recognition, Intangible Assets
Level: Level 2

Topic: IAS 38: Intangible assets
Series: DEC 2022

FR – Dec 2022 – L2 – Q5b – Definition of Liability and Provisions

This question asks candidates to define liabilities and describe circumstances under which provisions should be recognized.

Question

The definition of a liability forms an important element of the International Accounting
Standards Board’s Framework for the Preparation and Presentation of Financial Statements
which, in turn, forms the basis for IAS 37: Provisions, Contingent Liabilities and Contingent
Assets.

Required

Define liability and describe the circumstances under which provisions should be recognized.

Answer

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Tags: Contingent Assets, Contingent Liabilities, Financial Reporting, IAS 37, IFRS Standards, Provisions
Level: Level 2

Topic: IAS 37: Provisions, Contingent Liabilities and Contingent Assets
Series: DEC 2022

FR – Dec 2022 – L2 – Q5c – Calculation of EPS for the Year Ended December 31, 2021

This question requires the calculation of EPS for the year 2021, and restating the EPS for the year 2020 using a rights issue adjustment.

Question

On January 1, 2021, Bayor Ltd had 10 million ordinary shares in issue. On 31 March 2021, the company issued at full market price, 2 million ordinary shares. On 31 August 2021, the company made a rights issue of 1 for 5 at GH¢3. The fair value of the shares on the last day before the rights issue was GH¢3.80. Profit for the current period is GH¢3.5 million. The reported Earnings Per Share (EPS) for the year ended December 31, 2020 was 0.33p.

Required: Calculate the EPS for the year ended December 31, 2021, and the restated EPS for the year ended December 31, 2020.

Answer

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Tags: Earnings Per Share, Financial Reporting, IFRS 33, Share Capital
Level: Level 2

Topic: Financial Reporting Standards and Their Applications
Series: DEC 2022

FR – Dec 2022 – L2 – Q5d – Distinction Between Joint Venture and Joint Operation

This question asks candidates to explain the distinction between joint ventures and joint operations under IFRS 11.

Question

An investor entity can enter into a contractual arrangement with another entity in which unanimous consent of both parties is required in order to take decisions relating to operating and financial policies of the investee. Such an arrangement could either be a joint venture or a joint operation.

Required:
Explain the distinction between joint venture and joint operation under IFRS 11: Joint Arrangements.

Answer

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Tags: Financial Reporting, IFRS 11, Joint Arrangements, Joint Operation, Joint Venture
Level: Level 2

Topic: Financial Reporting Standards and Their Applications
Series: DEC 2022

SCS – Dec 2022 – L3 – Q8b – Controlling risk

Explanation of ways to embed risk awareness within an organisation.

Question

The risks that TCWL automated systems could be exposed to can be controlled and managed through embedding risk awareness in the culture of the organisation. Creating a culture of risk awareness is the responsibility of the board of directors and senior management of TCWL.

Required:
Explain FOUR (4) ways by which the Board can create and embed risk awareness in the culture of TCWL to ensure that systems risks are controlled effectively. (5 marks)

Answer

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Tags: Corporate Governance, risk awareness
Level: Level 3

Topic: Controlling Risk
Series: DEC 2022

SCS – Dec 2022 – L3 – Q8a – Controlling risk

Explanation of risks faced by automated systems and ways to embed risk awareness within an organisation.

Question

TCWL production processes and operations are highly automated, and this may expose the company to major risks with high potential of negative consequences for the business.

Required:
Explain FOUR (4) major risks that TCWL automated systems could suffer. (5 marks)

Answer

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Tags: Automated systems, Corporate Governance, risk awareness, Risk Management, System Vulnerabilities
Level: Level 3

Topic: Controlling Risk
Series: DEC 2022

SCS – Dec 2022 – L3 – Q7 – Strategy, stakeholders, and mission

Explanation of required corporate disclosures and measures to maximise shareholder engagement in a listed company.

Question

The Ghana Code of Best Practices for Corporate Governance specifies a number of disclosures that should be included in an annual report of a listed company, in addition to those required by law or other regulations. The new CEO has presented a paper to the Board recommending that the company should go public to raise some equity capital to partially finance its expansion plans. The listing of the company would result in an increased number of shareholders.

Required:

a) Explain to the Board SIX (6) statements that must be disclosed in the annual report of TCWL after listing on the Ghana Stock Exchange. (6 marks)
b) The Code of Best Practices recommends measures that aim at maximising attendance and involvement by shareholders in the company. Briefly discuss FOUR (4) of those measures. (4 marks)

Answer

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Tags: Annual Reports, Corporate Governance, Disclosures, Ghana Code of Best Practices, shareholder engagement
Level: Level 3

Series: DEC 2022

SCS – Dec 2022 – L3 – Q6b – Ethics and social responsibility

Analysis of child labour using deontological and teleological ethical theories.

Question

The Board chairman and the CEO have disagreed on whether the use of child labour by the distributors and continuous supply of the company’s products to the affected distributors is ethically wrong. The two have approached you as an expert in ethics to determine which of the positions is correct.

Required:

Using the two main theories of ethics, deontological theory and teleological theory, determine whether child labour is ethically wrong. (10 marks)

Answer

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Tags: child labour, Corporate Social Responsibility, deontological theory, Ethics, teleological theory
Level: Level 3

Topic: Ethics and social responsibility
Series: DEC 2022

SCS – Dec 2022 – L3 – Q6a – Internal analysis

Draw Shell Directional Policy Matrix and recommend strategies for TCWL products based on their performance.

Question

The Consultant undertook analysis of the performance of TCWL products using Shell Directional Policy Matrix. The management of the company is interested in receiving a report that contains the matrix and the strategies to be adopted for each product.

Required:

i) Draw Shell Directional Policy Matrix and clearly locate each product in an appropriate quadrant/cell in the matrix based on the product’s performance. (2 marks)
ii) Recommend and explain the appropriate strategy or strategies that TCWL should adopt for each product as suggested by Shell Directional Policy Matrix. (8 marks)

Answer

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Tags: Competitive Advantage, product performance, Shell Directional Policy Matrix, Strategic Recommendations
Level: Level 3

Topic: Internal analysis
Series: DEC 2022

SCS – Dec 2022 – L3 – Q5 – Financial management

Calculate the required loan, interest earned, and the Cedi gain or loss from a money market hedge.

Question

The Board has directed the CEO to take the necessary steps to arrange with its bankers, a money market hedge for the expected receipts from DMP, to protect the company against the downside risk of expected Cedi appreciation.

Required:
As the Financial Controller of the company, the CEO has asked you to calculate the following relating to money market hedge:

a) The initial dollar amount of loan that TCWL could take from the bank in Cameroon on 1 December 2022 and the cedi equivalent of the initial loan if converted on the same date. (3 marks)
b) The total Cedi amount and interest the company will earn by 31 May 2023, if the converted amount is invested in Ghana for the duration of the money market hedge. (3 marks)
c) The Cedi gain or loss that TCWL would make by hedging. (2 marks)
d) The effective forward rate of the Cedi to U.S. dollar on 31 May 2023. (2 marks)

Answer

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Tags: Currency risk, Financial management, Foreign Exchange, Money market hedge
Level: Level 3

Topic: Financial management
Series: DEC 2022

SCS – Dec 2022 – L3 – Q4b – Strategy implementation

Explain the levers of change and discuss the benefits of an external change agent for leading change in TCWL.

Question

The Board Chairman wants the new CEO to keep to the original vision and mission upon which the company was founded, but the new CEO has his own idea of the direction he wants to take the company. He, therefore, desires to implement some changes, including the introduction of a new organisational structure.

Required:

i) Explain FOUR (4) levers of change that the CEO must adopt to successfully implement the changes he desires in TCWL. (6 marks)
ii) Briefly discuss FOUR (4) benefits of an external change agent if the CEO decides to engage one to lead the proposed changes. (4 marks)

Answer

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Tags: external change agents, Leadership, levers of change, Organisational Change, resistance to change
Level: Level 3

Topic: Strategy implementation
Series: DEC 2022

SCS – Dec 2022 – L3 – Q4a – Strategy implementation

Evaluate non-financial factors affecting TCWL’s strategic expansion using Johnson and Scholes’ model.

Question

TCWL plans to expand to Kenya and South Africa to produce for Eastern and Southern Africa markets respectively. This move is largely influenced by the Africa Continental Free Trade Agreement (AfCFTA) which was launched in July 2020. This strategic direction would require substantial investments to upgrade production facilities to meet the new market demand.

Required:

Using Johnson and Scholes suitability/feasibility/acceptability model, evaluate the non-financial factors that could influence the success of this strategic decision. (10 marks)

Answer

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Tags: AfCFTA, expansion, Johnson and Scholes, Non-Financial Factors, Strategic Decision-Making
Level: Level 3

Topic: Strategy implementation
Series: DEC 2022

SCS – Dec 2022 – L3 – Q3 – Strategy, stakeholders, and mission

Explanation of potential agency conflicts minimised by the involvement of a shareholder in management.

Question

Mr. Asare Blankson, the sole shareholder, has been actively involved in the management of the company by serving as the CEO for many years and currently as the Board Chairman. This could minimise potential agency conflicts associated with the separation of the shareholder(s) from management as suggested by the Agency Theory of Corporate Governance.

Required:

Explain FIVE (5) potential agency conflicts that could be minimised or avoided by Mr. Asare Blankson’s involvement in the management of the company as a former CEO and the current Board Chairman. (10 marks)

Answer

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Tags: Agency Conflicts, Agency theory, Corporate Governance, shareholder-management relations
Level: Level 3

Topic: Strategy, stakeholders, and mission
Series: DEC 2022

SCS – Dec 2022 – L3 – Q2 – Competitive forces

Using Porter’s Diamond model to evaluate the factors influencing the competitiveness of TCWL in Ghana.

Question

The competitiveness of a business operating in a country is determined by the presence of a combination of some factors and conditions. The management of TCWL wants to understand the factors in Ghana that have influenced its success or otherwise over the years and which should be considered as it expands to Kenya and South Africa.

Required:

Using Porter’s model for determining national competitive advantage (Porter’s Diamond), evaluate FOUR (4) factors that have influenced the competitiveness of TCWL in Ghana for which the management must consider as it expands its operations internationally. (10 marks)

Answer

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Tags: Competitive Advantage, International Expansion, national competitiveness, Porter’s Diamond
Level: Level 3

Topic: Competitive forces
Series: DEC 2022

SCS – Dec 2022 – L3 – Q1 – Strategy, stakeholders and mission

Proposal of a new organisational structure to support growth and explaining the advantages of the proposed structure.

Question

The new CEO is proposing the adoption of a new organisational structure to match the company’s growth. The new structure would have four centralised functional departments – Finance, Procurement & Administration; Sales & Marketing; Production; and Quality Assurance, coupled with four divisions based on geographical areas – Great Accra Division, Northern Division, Central Division, and Eastern & Volta Division.

Required:

a) Identify and explain the new organisational structure which the CEO envisages. Support your answer by drawing an appropriate organisational structure. (6 marks)

b) Explain the TWO (2) main advantages that TCWL stands to gain by adopting the new structure. (4 marks)

Answer

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Tags: Business Expansion, centralisation, Functional Structure, Matrix Structure, Organisational Structure, Strategic Growth
Level: Level 3

Topic: Strategy, stakeholders, and mission
Series: DEC 2022

AA – Dec 2022 – L2 – Q5e – Audit and Assurance Risk Environment

Lists four factors an auditor may consider when determining whether deficiencies in internal control are significant.

Question

The significance of a deficiency or a combination of deficiencies in internal control depends not only on whether a misstatement has actually occurred, but also on the likelihood that a misstatement could occur and the potential magnitude of the misstatement. Significant deficiencies may therefore exist even though the auditor has not identified misstatements during the audit.

Required:
State FOUR (4) matters that an Auditor may consider in determining whether a deficiency or combination of deficiencies in internal control constitutes a significant deficiency.

Answer

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Tags: Auditor's Role, Corporate Governance, Deficiency, Internal Control, Risk Assessment
Level: Level 2

Topic: Audit and Assurance Risk Environment
Series: DEC 2022

AA – Dec 2022 – L2 – Q5d – Audit and Assurance Risk Environment

States the auditor's responsibilities when significant deficiencies in internal control are identified during an audit.

Question

A significant deficiency in internal control is one which merits the attention of those charged with governance.

Required:
State THREE (3) requirements of an Auditor when there are deficiencies in internal control of a client.

Answer

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Tags: Auditor's responsibility, Corporate Governance, Deficiencies, Internal Control, ISA
Level: Level 2

Topic: Audit and Assurance Risk Environment
Series: DEC 2022

AA – Dec 2022 – L2 – Q5c – Audit and Assurance Evidence

Explains three assertions relevant to the audit of tangible non-current assets.

Question

You were recently appointed by Danso & Co Chartered Accountants. You were part of the team that audited a construction company with a huge asset base. Your Manager reviewed your file and raised questions that audit evidence obtained was not relevant since it did not address any assertions of property, plant, and equipment. ISA 500: Audit Evidence requires that audit evidence must be sufficient, relevant, and reliable.

Required:
Explain THREE (3) assertions relevant to the audit of tangible non-current assets

Answer

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Tags: Assertions, Audit Process, Equipment, Plant, Property, Tangible Non-Current Assets
Level: Level 2

Topic: Audit and Assurance Evidence
Series: DEC 2022

Series: DEC 2022

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FR – Dec 2022 – L2 – Q3 – IAS 7 Statement of Cash Flows

Prepare Dompa Ltd.'s statement of cash flows for the year ended 31 December 2021, using the indirect method based on the IAS 7 framework.

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FR – Dec 2022 – L2 – Q4 – Financial Analysis & Ratios

Analyze and compare Madina Ltd.’s performance using key financial ratios for the years 2020 and 2021, including comparisons with industry standards.

Statement of Profit or Loss for the year ended

Statement of Financial Position as at:

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FR – Dec 2022 – L2 – Q5a – Intangible Assets Treatment for Employee Training

Analyze the treatment of employee training costs as an intangible asset under IAS 38.

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FR – Dec 2022 – L2 – Q5b – Definition of Liability and Provisions

This question asks candidates to define liabilities and describe circumstances under which provisions should be recognized.

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FR – Dec 2022 – L2 – Q5c – Calculation of EPS for the Year Ended December 31, 2021

This question requires the calculation of EPS for the year 2021, and restating the EPS for the year 2020 using a rights issue adjustment.

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FR – Dec 2022 – L2 – Q5d – Distinction Between Joint Venture and Joint Operation

This question asks candidates to explain the distinction between joint ventures and joint operations under IFRS 11.

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SCS – Dec 2022 – L3 – Q8b – Controlling risk

Explanation of ways to embed risk awareness within an organisation.

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SCS – Dec 2022 – L3 – Q8a – Controlling risk

Explanation of risks faced by automated systems and ways to embed risk awareness within an organisation.

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SCS – Dec 2022 – L3 – Q7 – Strategy, stakeholders, and mission

Explanation of required corporate disclosures and measures to maximise shareholder engagement in a listed company.

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SCS – Dec 2022 – L3 – Q6b – Ethics and social responsibility

Analysis of child labour using deontological and teleological ethical theories.

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SCS – Dec 2022 – L3 – Q6a – Internal analysis

Draw Shell Directional Policy Matrix and recommend strategies for TCWL products based on their performance.

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SCS – Dec 2022 – L3 – Q5 – Financial management

Calculate the required loan, interest earned, and the Cedi gain or loss from a money market hedge.

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SCS – Dec 2022 – L3 – Q4b – Strategy implementation

Explain the levers of change and discuss the benefits of an external change agent for leading change in TCWL.

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SCS – Dec 2022 – L3 – Q4a – Strategy implementation

Evaluate non-financial factors affecting TCWL’s strategic expansion using Johnson and Scholes’ model.

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SCS – Dec 2022 – L3 – Q3 – Strategy, stakeholders, and mission

Explanation of potential agency conflicts minimised by the involvement of a shareholder in management.

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SCS – Dec 2022 – L3 – Q2 – Competitive forces

Using Porter’s Diamond model to evaluate the factors influencing the competitiveness of TCWL in Ghana.

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SCS – Dec 2022 – L3 – Q1 – Strategy, stakeholders and mission

Proposal of a new organisational structure to support growth and explaining the advantages of the proposed structure.

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AA – Dec 2022 – L2 – Q5e – Audit and Assurance Risk Environment

Lists four factors an auditor may consider when determining whether deficiencies in internal control are significant.

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AA – Dec 2022 – L2 – Q5d – Audit and Assurance Risk Environment

States the auditor's responsibilities when significant deficiencies in internal control are identified during an audit.

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AA – Dec 2022 – L2 – Q5c – Audit and Assurance Evidence

Explains three assertions relevant to the audit of tangible non-current assets.

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