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

Analysis and communication of accounting information — practice question

Read Source A2 in the insert.
(a)[2]

Explain why a company might be worried about its income gearing.

(b)[8]

Calculate the highest amount of bank loan the company could take while still following the income gearing policy in 2022.

(c)[6]

Calculate the balance on the retained earnings account on 31 December 2022 if all the $100 000 needed is financed by the 10% bank loan. The dividend cover ratio should stay at the 2021 level.

(d(i))[1]

Calculate, to two decimal places, assuming that the full bank loan of $100 000 was taken, the gearing ratio on 31 December 2021.

(d(ii))[1]

Calculate, to two decimal places, assuming that the full bank loan of $100 000 was taken, the gearing ratio on 31 December 2022.

(e)[7]

Advise the directors whether the company ought to finance all of the expansion with the bank loan. Support your answer.

Worked solution & mark scheme

This 25-mark question has a full step-by-step worked solution and mark scheme. One marking point: High income gearing means a greater risk

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