(a)[12]
Prepare the manufacturing account for Marco for the year ended 31 January 2018.
(b)[3]
Prepare an extract from the statement of financial position at 31 January 2018 showing how inventories are presented.
(c)[2]
State two accounting concepts associated with the provision for unrealised profit.
(d(i))[4]
Explain why Marco should set up a provision for unrealised profit.
(d(ii))[4]
Analyse the effect on profit if Marco fails to make a provision for unrealised profit.