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

Preparation of financial statements — practice question

N Limited is a trading business that sells only on credit. The information below was available on 31 December 2020.
(a)[10]

Prepare the income statement for the company for the year ended 31 December 2020.

(b)[4]

Explain two reasons why a company may choose a rights issue of shares instead of an issue of debentures.

(c)[4]

Calculate the amount raised by the rights issue.

(d)[5]

Prepare a statement of changes in equity for the year ended 31 December 2020.

(e)[2]

Identify two ratios that can be used to assess the liquidity of a business.

(f)[5]

Advise the directors whether they should proceed with this proposal or not. Support your answer with reasons.

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