Series: APR 2022

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SCS – Apr 2022 – L3 – Q8 – Controlling risk

Explain five factors of internal control that HPC can implement to strengthen governance.

Question

The Accountant advised the CEO that to strengthen governance, the Board should concern itself with the establishment of strong internal control systems. Failures or weaknesses in internal controls will have adverse consequences for HPC’s finances, financial reporting, operational efficiency and effectiveness, or regulatory compliance.

Required:
Write a paper, explaining FIVE (5) factors to the Board the nature of internal controls that could be instituted by HPC to strengthen governance. (10 marks)

Answer

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Tags: Corporate Governance, Governance, Internal Controls, Risk Management
Level: Level 3

Topic: Controlling Risk
Series: APR 2022

SCS – Apr 2022 – L3 – Q7 – Professional practice and codes of ethics

Discuss key governance issues based on Ghana’s Code of Best Practices considering the Board Chairman’s intentions.

Question

In reference to Ghana’s Code of Best Practices in Corporate Governance, discuss FOUR (4) key issues that could determine how well or badly HPC is governed, taking into consideration the intention and business relationship of the Board Chairman. (10 marks)

Answer

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Tags: Best Practices, Board of Directors, Conflict of Interest, Corporate Governance, Ethical Governance
Level: Level 3

Topic: Professional Ethics and Code of Conduct for Auditors
Series: APR 2022

SCS – Apr 2022 – L3 – Q6 – Investment decisions

Compute NPV for two investment options and evaluate potential benefits and difficulties for HPC.

Question

a) For the two strategic development options being considered by HPC, compute:
i) the Net Present Value of Option 1.
ii) the Net Present Value of Option 2.
iii) the Net Present Value for the worst-case outcome for Option 1. (10 marks)

b) Discuss THREE (3) potential benefits and TWO (2) difficulties for HPC of undertaking each of the strategic development options. Your answer should include an evaluation of the calculations of the profitability index of each option. (10 marks)

Answer

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Tags: Investment Analysis, NPV, Profitability Index, Strategic Development
Level: Level 3

Topic: Investment Decisions
Series: APR 2022

SCS – Apr 2022 – L3 – Q5 – Identifying and assessing risk

Discuss eight business risks faced by HPC and recommend mitigation strategies based on the Turnbull Report.

Question

In their Annual Business Review meeting, the Board of HPC discussed a report on Internal Controls and Risk Management, presented by the Internal Auditor. The Board Chairman in his comments mentioned that he would have been more comfortable with a Risk Management report categorized according to the Turnbull Report.

Required:
With reference to the Turnbull Report and the comments made by the Board Chairman, write a report discussing EIGHT (8) categories of business risks faced by HPC and recommendations to mitigate the identified risks. (20 marks)

Answer

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Tags: Business Risks, Corporate Governance, Risk Management, Risk Mitigation, Turnbull Report
Level: Level 3

Topic: Identifying and assessing risk
Series: APR 2022

SCS – Apr 2022 – L3 – Q4 – Strategy implementation

Explain why HPC’s decentralized system is preferable to a centralized system.

Question

The Chief Executive Officer is concerned that with the expansion of the operations of HPC to other countries, she would further have to divulge authority and power to other Managers because of how the company would grow in size and complexity.

Required:
Explain to the CEO why HPC’s decentralized system of internal organizational relationship is preferable to a centralized system. (10 marks)

Answer

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Tags: Centralization, Decentralization, Decision Making, Organizational Structure
Level: Level 3

Topic: Strategy implementation
Series: APR 2022

SCS – Apr 2022 – L3 – Q3 – Competitive advantage

Analyse how HPC can achieve competitive advantage using Porter’s six principles when expanding to Nigeria and Togo.

Question

Consistent with its strategic ambition to expand its business into other countries, HPC is considering expanding to Nigeria and Togo.

Required:
Using Porter’s six principles of strategic positioning, analyse how HPC can achieve sustainable competitive advantage if it decides to expand the business to Nigeria and Togo. (10 marks)

Answer

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Tags: Competitive Advantage, International Expansion, Porter’s Principles, Strategic Positioning
Level: Level 3

Topic: Competitive Advantage
Series: APR 2022

SCS – Apr 2022 – L3 – Q2 – Environment analysis

Discuss HPC’s external business environment using PESTEL and evaluate limitations of PESTEL.

Question

favourable or unfavourable to its present survival and future success. The influences (current influences and possible future influences) of the business environment of HPC need to be analysed to ensure that none are over-looked.

Required:

a) Using PESTEL analysis, discuss HPC’s external business environment that appears to be either favourable or unfavourable to its present survival and future success. (8 marks)

b) Discuss TWO (2) limitations of PESTEL as a technique in analysing the environmental influences of HPC. (2 marks)

Answer

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Tags: Business Environment, External factors, PESTEL Analysis, Strategy Analysis
Level: Level 3

Topic: Environment analysis
Series: APR 2022

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

Discuss stakeholder groups' influence on business decisions using Mendelow's matrix.

Question

As part of a review of the strategic position of HPC and its move to expand the business, management identified its major stakeholder groups, their power, and their expectations that could either fast-track or delay the implementation of the decision. These major stakeholder groups are the employees, farmers, regulatory authorities, and customers.

Required:
Using two matrices of approach to stakeholder mapping, discuss and show (with diagrams) the relative significance of stakeholder groups identified and their real and potential influences over HPC and its expansion strategies. (Use the stakeholder position/importance matrix and the stakeholder power/interest matrix – Mendelow matrix.) (10 marks)

Answer

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Tags: Business Strategy, Mendelow Matrix, Power-Interest Matrix, Stakeholder analysis, Stakeholder Mapping
Level: Level 3

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

FR – April 2022 – L2 – Q2c – Conceptual Framework for Financial Reporting

Determine the appropriate accounting treatment for a government grant received by Karikari Ltd for the purchase of a new plant and its impact on the financial statements.

Question

c) On 1 June 2020, Karikari Ltd received a Government of Ghana grant of GH¢8 million towards the purchase of a new plant with a gross cost of GH¢64 million. The plant has an estimated life of 10 years and is depreciated on a straight-line basis. One of the terms of the grant is that the sale of the plant before 31 May 2024 would trigger a repayment on a sliding scale as follows:

The directors propose to credit the statement of profit or loss with GH¢2 million (GH¢8 million @ 25%) being the amount of the grant they believe has been earned in the year ended 31 May 2021. Karikari Ltd accounts for government grants as a separate item of deferred credit in its statement of financial position. Karikari Ltd has no intention of selling the plant before the end of its useful economic life.

Required:
Explain with computations, the appropriate accounting treatment of the above transaction in accordance with IAS 20 Government Grants and Disclosure of Government Assistance in the financial statements of Karikari Ltd for the year ended 31 May 2021. (3 marks)

Answer

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Tags: Deferred Income, Government Grants, IAS 20, Plant Depreciation, Profit or Loss Impact, Sliding Scale Repayment
Level: Level 2

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

FR – April 2022 – L2 – Q2b – Financial Reporting Standards and Their Applications

Prepare extracts for the Statement of Financial Position and Statement of Profit or Loss for Kundugu Ltd in 2020 and 2021, accounting for a lease agreement under IFRS 16.

Question

b) Kundugu Ltd (Kundugu) is a manufacturing company located in the Savannah Region. The reporting date of Kundugu is 31 December, and the company reports under International Financial Reporting Standards (IFRSs). Kundugu intends to expand its production to take advantage of emerging economic activities in the new region.

On 1 January 2020, the company entered into a lease agreement for production equipment with a useful economic life of 8 years. The lease term is for four years, and Kundugu agrees to pay annual rent of GH¢50,000 commencing on 1 January 2020 and annually thereafter. The interest rate implicit in the lease is 7.5%, and the lessee’s incremental borrowing rate is 10%. The present value of lease payments not yet paid on 1 January 2020 is GH¢130,026. Kundugu paid legal fees of GH¢1,000 to set up the lease.

Required:
Prepare extracts for the Statement of Financial Position and Statement of Profit or Loss for 2020 and 2021, showing how Kundugu should account for this transaction. (6 marks)

Answer

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Tags: Depreciation, Finance Costs, IFRS 16, Lease Accounting, Lease Liabilities, Right-of-Use Assets, Statement of Financial Position
Level: Level 2

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

AA – April 2022 – L2 – Q2a – Regulatory Framework and Audit Responsibilities

Identify the rights of an auditor and actions when rights are denied.

Question

The Companies Act, 2019 (Act 992) gives the auditor some rights.

Required:
i) Identify FOUR (4) rights of an auditor. (6 marks)
ii) Explain TWO (2) actions auditors may take when some of the rights are denied. (4 marks)

Answer

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Tags: Actions, Audit Limitations, Auditor Rights, Companies Act
Level: Level 2

Topic: Regulatory Framework and Audit Responsibilities
Series: APR 2022

AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence

Identify five circumstances when the work of an auditor's expert is needed.

Question

ISA 620: “Using the Work of the Auditor’s Expert” provides guidance to auditors on relying on the work carried out by experts. Even though an expert’s work might be sought for relating to a particular issue, the Auditor has sole responsibility for the audit opinion being expressed.

Required:
Identify FIVE (5) circumstances the work of an Auditor’s Expert may be needed. (5 marks)

Answer

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Tags: Auditor's responsibility, Expert Reliance, Experts, ISA 620
Level: Level 2

Topic: Audit and Assurance Evidence
Series: APR 2022

AA – April 2022 – L2 – Q1c – Planning and Approach for Audit and Assurance Engagements

Enumerate five benefits of audit planning according to ISA 300.

Question

ISA300: “Planning an Audit of Financial Statement” states that the auditor must plan an audit.

Required:
Enumerate FIVE (5) benefits or importance of planning.

(5 marks)

Answer

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Tags: Audit Planning, Benefits, ISA 300, Planning Importance
Level: Level 2

Topic: Planning and Approach for Audit and Assurance Engagements
Series: APR 2022

AA – April 2022 – L2 – Q1b – Audit and Assurance Evidence

Explain five factors that determine reliance on analytical procedures.

Question

ISA 520: “Analytical Procedures” provides guidance to auditors on the use of analytical procedures during the course of an external audit.

Required:
Explain FIVE (5) factors to consider when determining the extent of reliance that can be placed on the results of such procedures. (5 marks)

Answer

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Tags: Analytical procedures, Audit, ISA 520, Reliance Factors
Level: Level 2

Topic: Audit and Assurance Evidence
Series: APR 2022

AA – April 2022 – L2 – Q1a – Introduction to Audit and Assurance Engagements

State the primary and secondary objectives of an audit.

Question

Audit is the examination or inspection of various books of accounts by an auditor to certify that the accounts have been prepared according to the principles of accounting and to determine whether the Financial Statements prepared reflect a true and fair view of the state of affairs of a business.

Required:
i) State the Primary objective of an audit.
ii) State the Secondary objectives of an audit. (5 marks)

Answer

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Tags: Assurance, Audit, Financial Statements, Objectives, Secondary Objectives
Level: Level 2

Topic: Introduction to Audit and Assurance Engagements
Series: APR 2022

CR – April 2022 – L3 – Q5 – Analysis and interpretation of financial statements

Write a report analyzing the financial performance and financial position of Azure Plc using financial ratios and sector averages.

Question

Azure Plc is a company that trades its ordinary shares on the Ghana Stock Exchange. Below are the statements of profit or loss for the year ended 31 December 2020 and for the first three quarters in 2020 published in line with the Ghana Stock Exchange regulations:

Statements of profit or loss of Azure Plc:

Description	Year Ended 31 Dec 2020 (Audited)	Quarter 3 (Unaudited)	Quarter 2 (U naudited)	Quarter 1 (Unaudited)
Revenue	GH¢ 2,829 million	GH¢ 544 million	GH¢ 810 million	GH¢ 624 million
Cost of sales	(GH¢ 1,754 million)	(GH¢ 346 million)	(GH¢ 489 million)	(GH¢ 412 million)
Gross profit	GH¢ 1,075 million	GH¢ 198 million	GH¢ 321 million	GH¢ 212 million
Other operating income	GH¢ 72 million	GH¢ 32 million	GH¢ 21 million	GH¢ 23 million
Administrative expenses	(GH¢ 572 million)	(GH¢ 94 million)	(GH¢ 183 million)	(GH¢ 146 million)
Distribution costs	(GH¢ 265 million)	(GH¢ 73 million)	(GH¢ 62 million)	(GH¢ 65 million)
Finance costs	(GH¢ 15 million)	(GH¢ 11 million)	(GH¢ 2 million)	(GH¢ 2 million)
Profit before tax	GH¢ 295 million	GH¢ 52 million	GH¢ 95 million	GH¢ 22 million
Tax	(GH¢ 101 million)	(GH¢ 17 million)	(GH¢ 31 million)	(GH¢ 11 million)
Profit for the year	GH¢ 194 million	GH¢ 35 million	GH¢ 64 million	GH¢ 11 million

Additional information:
The following ratios have been calculated for the relevant sector for the year ended 31 December 2020:

Return on year-end capital employed: 18.30%
Return on year-end equity: 16.05%
Profit (before interest and tax) margin: 12.1%
Gross profit margin: 43.22%
Current ratio: 2.60
Quick ratio: 1.25
Assets turnover: 1.02
Debt-to-equity ratio: 30.50%

Required:
Write a report to the Board of Directors of Azure Plc, analyzing the financial performance and financial position of the company using the above information to assist the Board in determining whether strategic adjustments are required and where, if any.
(20 marks)

Answer

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Tags: Financial Performance, Gearing, Liquidity, Profitability, Ratio Analysis
Level: Level 3

Topic: Analysis and Interpretation of Financial Statements
Series: APR 2022

CR – April 2022 – L3 – Q4b – Business combinations and consolidation

Explain the reasons why it may be difficult to identify the acquirer in a business combination.

Question

b) All business combinations are accounted for by the acquisition method, which involves identifying the acquirer. However, it might not be easy to identify the acquirer.

Required:
Explain TWO (2) reasons why it might be difficult to identify the acquirer.
(4 marks)

Answer

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Tags: Acquirer Identification, Acquisition Method, IFRS 3
Level: Level 3

Topic: Business combinations and consolidation
Series: APR 2022

CR – April 2022 – L3 – Q4a – Financial instruments: Recognition and measurement Corporate reporting

Calculate the amount of share capital written off and prepare the revised statement of financial position for Ega Ltd after the financial reorganization.

Question

a) Ega Ltd is a Private Limited Liability company operating in the agro-processing industry, currently facing trading difficulties. The most recent statement of financial position as at 31 March 2021 is as follows:

Additional information: The following financial reorganization scheme has been drawn up:

Intangible fixed assets should be written off and remaining assets restated at their market values:
- Land and Buildings: GH¢161m
- Plant and Machinery: GH¢200m
- Inventory: GH¢162m
- Receivables: GH¢88m
Ordinary share capital should be written down as necessary to enable assets and liabilities to be restated at realistic values and to clear the debit balance in retained earnings.
The 12% debenture should be converted into 80 million ordinary shares at GH¢1 each.
Directors should subscribe for a further 200 million ordinary shares at GH¢1 each to provide cash for the reorganization.
The bank will convert GH¢200m of the overdraft into a 14% loan, repayable over four annual installments starting 31 December 2021.

Required:
i) Calculate the amount to be written off the existing share capital. (4 marks)

ii) Prepare a revised Statement of Financial Position of Ega Ltd as at 1 April 2021, incorporating the proposed scheme for reorganization. (6 marks)

iii) Provide an assessment of the proposal for the future prospects of the company. (6 marks)

Answer

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Level: Level 3

Topic: Financial instruments: Recognition and measurement Corporate reporting
Series: APR 2022

CR – April 2022 – L3 – Q3b – Regulatory framework and ethics

Explain the ethical principles involved in the given scenario and recommend the appropriate actions based on the IFAC Code of Ethics.

Question

b) You are a newly qualified accountant in your fifth year of employment in a limited liability company. Your immediate supervisor has been on sick leave, and you are due for study leave. You have been told by the Finance Director that, before you go on leave, you must finish a task that should have been completed by your immediate supervisor. The deadline suggested to complete the task appears unrealistic, given the complexity of the task.

You feel that you are not sufficiently experienced to complete the task alone and would need additional supervision to complete it to the required standard. The Finance Director appears unable to offer the necessary support in this regard. Should you try to complete the work within the proposed timeframe but fail to meet the expected quality, you could face repercussions on your return from study leave. You feel slightly intimidated by the Finance Director and also feel pressure to do what you can for the company in these challenging times.

Required:

i) Using the IFAC Code of Ethics as a guide, explain the ethical principles that apply in the above scenario. (5 marks)

ii) Recommend the possible actions that you should take as a member of the Institute of Chartered Accountants, Ghana (ICAG), in dealing with this ethical dilemma. (5 marks)

Answer

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Tags: Ethical dilemma, Ethics, Integrity, Objectivity, Professional Behaviour
Level: Level 3

Topic: Regulatory Framework and Ethics
Series: APR 2022

CR – April 2022 – L3 – Q3a – Financial instruments: Recognition and measurement

Account for finance lease and financial liability transactions according to relevant IFRS.

Question

a) Zeus Ltd manufactures equipment for lease or sale. The following transactions relate to Zeus Ltd for the year ended 31 December 2020:

i) On 31 December 2020, Zeus Ltd leased out equipment under a 10-year finance lease. The selling price of the leased item was GH¢50 million, and the net present value of the minimum lease payments was GH¢47 million. The carrying value of the leased asset was GH¢40 million, and the present value of the residual value of the product when it reverts to Zeus Ltd at the end of the lease term is GH¢2.8 million. Zeus Ltd has shown sales of GH¢50 million and cost of sales of GH¢40 million in its financial statements.
(5 marks)

ii) On 1 January 2020, Zeus Ltd raised finance by issuing a two-year deeply discounted 2% bond with a nominal value of GH¢20,000 that was issued at a discount of 5% and is redeemable at a premium of GH¢2,150. There were no issue costs. The bond has an effective interest rate of 10%.
(5 marks)

Required:
Recommend to the directors of Zeus Ltd how the above transactions should be accounted for in the financial statements for the year ended 31 December 2020 in accordance with relevant International Financial Reporting Standards.

Answer

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Tags: Financial Liabilities, IFRS 16, IFRS 9, Lease
Level: Level 3

Topic: Financial instruments: Recognition and measurement Corporate reporting
Series: APR 2022

Series: APR 2022

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SCS – Apr 2022 – L3 – Q8 – Controlling risk

Explain five factors of internal control that HPC can implement to strengthen governance.

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SCS – Apr 2022 – L3 – Q7 – Professional practice and codes of ethics

Discuss key governance issues based on Ghana’s Code of Best Practices considering the Board Chairman’s intentions.

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SCS – Apr 2022 – L3 – Q6 – Investment decisions

Compute NPV for two investment options and evaluate potential benefits and difficulties for HPC.

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SCS – Apr 2022 – L3 – Q5 – Identifying and assessing risk

Discuss eight business risks faced by HPC and recommend mitigation strategies based on the Turnbull Report.

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SCS – Apr 2022 – L3 – Q4 – Strategy implementation

Explain why HPC’s decentralized system is preferable to a centralized system.

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SCS – Apr 2022 – L3 – Q3 – Competitive advantage

Analyse how HPC can achieve competitive advantage using Porter’s six principles when expanding to Nigeria and Togo.

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SCS – Apr 2022 – L3 – Q2 – Environment analysis

Discuss HPC’s external business environment using PESTEL and evaluate limitations of PESTEL.

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

Discuss stakeholder groups' influence on business decisions using Mendelow's matrix.

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FR – April 2022 – L2 – Q2c – Conceptual Framework for Financial Reporting

Determine the appropriate accounting treatment for a government grant received by Karikari Ltd for the purchase of a new plant and its impact on the financial statements.

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FR – April 2022 – L2 – Q2b – Financial Reporting Standards and Their Applications

Prepare extracts for the Statement of Financial Position and Statement of Profit or Loss for Kundugu Ltd in 2020 and 2021, accounting for a lease agreement under IFRS 16.

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AA – April 2022 – L2 – Q2a – Regulatory Framework and Audit Responsibilities

Identify the rights of an auditor and actions when rights are denied.

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AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence

Identify five circumstances when the work of an auditor's expert is needed.

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AA – April 2022 – L2 – Q1c – Planning and Approach for Audit and Assurance Engagements

Enumerate five benefits of audit planning according to ISA 300.

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AA – April 2022 – L2 – Q1b – Audit and Assurance Evidence

Explain five factors that determine reliance on analytical procedures.

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AA – April 2022 – L2 – Q1a – Introduction to Audit and Assurance Engagements

State the primary and secondary objectives of an audit.

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CR – April 2022 – L3 – Q5 – Analysis and interpretation of financial statements

Write a report analyzing the financial performance and financial position of Azure Plc using financial ratios and sector averages.

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CR – April 2022 – L3 – Q4b – Business combinations and consolidation

Explain the reasons why it may be difficult to identify the acquirer in a business combination.

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CR – April 2022 – L3 – Q4a – Financial instruments: Recognition and measurement Corporate reporting

Calculate the amount of share capital written off and prepare the revised statement of financial position for Ega Ltd after the financial reorganization.

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CR – April 2022 – L3 – Q3b – Regulatory framework and ethics

Explain the ethical principles involved in the given scenario and recommend the appropriate actions based on the IFAC Code of Ethics.

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CR – April 2022 – L3 – Q3a – Financial instruments: Recognition and measurement

Account for finance lease and financial liability transactions according to relevant IFRS.

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