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

Preparation of financial statements — practice question

Ahmed and Bashmir each run their own garage businesses and have agreed to establish a joint venture for buying and selling second-hand cars. Any profit or loss is divided two thirds to Ahmed and one third to Bashmir.
(a)[9]

Prepare a memorandum joint venture account.

(b)[8]

Prepare the joint venture account in Ahmed’s books and show the balance due to or from Bashmir.

(c)[1]

State the heading in Ahmed’s statement of financial position under which the balance due will appear.

(d(i))[3]

Calculate the correct total profit for the joint venture, beginning from your answer to (a).

(d(ii))[1]

Calculate the extra profit payable to Ahmed from the joint venture.

(e)[3]

Evaluate whether Ahmed ought to have entered into the joint venture with Bashmir. Justify your answer.

Worked solution & mark scheme

This 25-mark question has a full step-by-step worked solution and mark scheme. One marking point: Revenue total $(38 000 + 55 500) = 93 500

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