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

Preparation of financial statements — practice question

The statement of financial position for C Limited at 31 December 2020 is presented together with comparative figures for 31 December 2019.
(a)[4]

Explain two reasons why a bonus issue of shares may be made.

(b)[2]

Calculate how many bonus shares were issued on 1 July 2020.

(c)[4]

Prepare the journal entry that records the bonus issue on 1 July 2020. A narrative must be included.

(d)[3]

Identify three factors that company directors should take into account when deciding on the size of a proposed dividend.

(e)[2]

Calculate the size of the proposed dividend.

Worked solution & mark scheme

This 15-mark question has a full step-by-step worked solution and mark scheme. One marking point: Bring share capital into line with current net asset value

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