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

License

Share This Book