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

Preparation of financial statements — practice question

Refer to Source A3 in the Insert.
(a)[6]

Calculate the goodwill value for each of Ahmed’s and Omar’s businesses.

(b)[6]

Prepare the statement of financial position for the partnership on 1 January 2020 with goodwill included.

(c)[2]

Calculate the balance on each partner’s capital account after goodwill has been removed.

(d)[3]

Explain what is meant by the term ‘goodwill’.

(e)[4]

Explain why the goodwill account is not kept in the partnership’s books. Support your answer with reference to the accounting concepts.

(f)[4]

State one advantage and one disadvantage to the partnership for each borrowing option: loans from partners and applying for a bank loan.

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