(a)[2]
State two items, bought by a business, that might be included in its intangible assets.
(b(i))[3]
Prepare, showing the adjustments made during the merger on 1 January 2020, Babak's capital account.
(b(ii))[6]
Prepare, showing the adjustments made during the merger on 1 January 2020, Alice's capital account.
(c)[9]
Prepare the statement of financial position for the partnership immediately after the merger on 1 January 2020.
(d)[5]
Advise Alice whether she ought to agree to using a computerised accounting system. Support your answer.