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

Preparation of financial statements — practice question

Warren operates as a sole trader. Trading began on 1 February 2016. For the year ended 31 January 2017, he did not maintain detailed accounting records, although he has supplied the information below. Warren uses a 50% mark-up on cost.
(a)[6]

Prepare the trading section in the income statement for the year ended 31 January 2017.

(b)[4]

Explain two advantages of keeping control accounts.

(c)[5]

Explain the effect these transactions would have on the financial statements for the year ended 31 January 2017.

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