Accounting 9706 · AS & A Level
Business acquisition and merger
35 practice questions on Business acquisition and merger, with worked solutions and instant marking.
Consult Source A3 in the Insert.
Feb/March 2018
Read Source A1 from the insert.
Feb/March 2021
Consult Source A in the insert.
Feb/March 2024
Refer to Source A in the insert.
Feb/March 2025
Consult Source B in the insert.
Feb/March 2025
Anjali and Bailey operate as partners, sharing profits and losses in the ratio $3:2$. On 30 April 2016, the partnership statement of financial position was as follows.
May/June 2016
Greaves and Hurst entered into a joint venture and shared profits and losses in the ratio $2:1$.
May/June 2017
Alex and Brown were partners, and they shared profits and losses in the ratio of $3:2$ respectively. C Limited bought the partnership business on 1 November 2016.
May/June 2017
Greaves and Hurst took part in a joint venture, and the profits and losses were divided in the ratio $2:1$.
May/June 2017
Ephraim and Fikriyah are sole traders. They agreed to combine their two businesses into a partnership on 1 October 2017, with profits and losses shared equally.
May/June 2018
Jenny and Thomas, both sole traders, agreed to combine their businesses by forming a partnership with effect from 1 April 2019.
May/June 2019
Use Source A3 in the Insert.
May/June 2020
Read Source A3 in the Insert booklet.
May/June 2020
Look at Source A3 in the insert.
May/June 2021
Please read Source A1 in the insert.
May/June 2021
Refer to Source A3 in the insert.
May/June 2021
Use Source A4 in the insert.
May/June 2022
Read Source C in the insert booklet.
May/June 2023
Refer to Source C in the insert.
May/June 2024
Consult Source C in the insert.
May/June 2025
Husna has operated as a sole trader for many years and has chosen to retire.
Oct/Nov 2016
Wembo and Bob form a partnership and divide profits and losses in the ratio $3 : 2$. A separate business, C Limited, has been operating for many years. Summarised statements of financial position for 31 March 2017 are given.
Oct/Nov 2017
Alfie and Bob had been operating as partners, sharing profits and losses in the ratio of $3:2$. On 1 January 2018, G Limited acquired the partnership business.
Oct/Nov 2018
On 1 January 2018, X Limited took over the partnership business of Amy and Beth.
Oct/Nov 2019
Jack and Paul were two sole traders. On 1 July 2018, they chose to combine their businesses and set up a partnership. Their statements of financial position on 30 June 2018 were as follows.
Oct/Nov 2019
Alice and Bruno chose to transfer their partnership business to D Limited on 31 December 2018.
Oct/Nov 2019
Look at Source A3 in the insert.
Oct/Nov 2020
Consult Source A3 in the insert.
Oct/Nov 2020
Read Source A3 from the insert.
Oct/Nov 2021
Read Source A2 from the insert.
Oct/Nov 2022
Read Source A3 in the insert supplied.
Oct/Nov 2022
This question is about auditing and HJ Limited’s purchase of a business from Suhail.
Oct/Nov 2023
Use Source A in the insert.
Oct/Nov 2024
Use Source A in the insert.
Oct/Nov 2025
Look at Source B in the insert.
Oct/Nov 2025