Accounting 9706 · AS & A Level · Preparation of financial statements

Preparation of financial statements — practice question

Consult Source A1 in the Insert.
(a)[8]

Prepare the manufacturing account for the year ended 31 December 2019.

(b)[7]

Prepare the income statement for the year ended 31 December 2019.

(c)[2]

Calculate the amount at which finished goods are shown in inventory at 31 December 2019.

(d)[5]

Explain, using accounting concepts, how unrealised profit on finished goods is handled in both the income statement and the statement of financial position.

(e)[3]

Advise the directors of T Limited on whether they should continue to base the transfer price on the price paid to an outside supplier. Support your answer with reasons.

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