1. General ledger of Andries Limited
| 1 | 100,000 shares x CU1,55 = CU155,000 |
| 2 | 200,000 shares x CU3,20 = CU640,000 |
| 3 | 100,000 shares x (CU1,65 – CU1,55) = CU10,000 |
| 4 | 200,000 shares x (CU3,20 – CU3,15) = CU10,000 |
| 5 | 100,000 shares x CU1,65 = CU165,000 |
| 6 | 200,000 shares x CU3,15 = CU630,000 |
| 7 | 100,000 shares x (CU1,65 – CU1,50) = CU15,000 |
| 8 | 200,000 shares x (CU3,15 – CU3,05) = CU20,000 |
| 9 | 100,000 shares x CU1,50 = CU150,000 |
| 10 | 200,000 shares x CU3,05 = CU610,000 |
| 11 | 200,000 shares x CU2,00 = CU400,000 |
2. Andries Limited
Statement of changes in equity for the year ended 28 February 2017
| 1. |
Daan CU |
Nandipha CU |
| Daan Limited | ||
| (1,55 – CU1,40) x 100,000 for 2014 | 15,000 | |
| (CU1,65 – CU1,55) x 100,000 for 2015 | 10,000 | |
| (CU1,50 – CU1,65) x 100,000 for 2016 | (15,000) | |
| 10,000 | ||
| Nandipha Limited | ||
| (CU3,20 – CU3,00) x 200,000 for 2014 | 40,000 | |
| (CU3,20 – CU3,15) x 200,000 for 2015 | (10,000) | |
| (3,05 – CU3,15) x 200,000 for 2016 | (20,000) | |
| 10,000 | ||
| Total opening balance 01/03/2016 | Credit | CU20,000 |
| 2. | Daan
CU |
Nandipha
CU |
| Daan Limited | ||
| (CU155,000 – CU150,000) | 5,000 | |
| 5,000 | ||
| Nandipha Limited | ||
| ((200,000 shares x CU2,00) – CU610,000)) | 210,000 | |
| 210,000 | ||
| Total current year OCI movement | Debit | 205,000 |
