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

Preparation of financial statements — practice question

A sole trader’s draft profit for the year comes to $47500. No accounting entries have been recorded for the following items. 1 By the year end, trade receivables were $5600 higher than in the previous year. However, an irrecoverable debt of $360 had still not been written off. The trader keeps a provision for doubtful debts at $5%. 2 A machine was disposed of for $4000. Its net book value was $3500. What is the correct profit for the year?

  • A$46360
  • B$47378
  • C$47902
  • D$47920

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