Accounting 9706 · AS & A Level · Business acquisition and merger

Business acquisition and merger — practice question

Refer to Source A3 in the insert.
(a)[4]

State four advantages of a computerised accounting system to a business.

(b)[2]

Calculate Carl’s business goodwill.

(c)[2]

Explain why Carl’s goodwill calculation is based on the business profit.

(d)[6]

Prepare a statement showing how the capital account changes for each of Adul, Basha and Carl immediately after the merger.

(e)[6]

Calculate the total assets of the new business immediately after the merger. Show your workings.

(f)[5]

Advise Carl whether he has made the right choice in merging with the partnership business. Justify your answer using both financial and non-financial factors.

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