Accounting 9706 · AS & A Level · Analysis and communication of accounting information

Analysis and communication of accounting information — practice question

Consult Source A3 in the insert.
(a(i))[2]

Calculate the earnings per share for 2019.

(a(ii))[2]

Explain why earnings per share is unchanged in 2020 compared with 2019.

(b(i))[4]

Calculate, to two decimal places, the price earnings ratio for 2019 and 2020.

(b(ii))[4]

Calculate, to two decimal places, the dividend yield for 2019 and 2020.

(c)[1]

State the date when the bank loan was received.

(d)[7]

Explain the importance of the changes that have occurred between the two years.

(e(i))[2]

Name the two financial statements where dividends paid would be recorded.

(e(ii))[1]

State how a company would show a proposed dividend in its financial statements.

(f)[2]

State two additional items that may be included in a directors’ report.

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