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

Preparation of financial statements — practice question

Consult Source A1 in the insert.
(a)[8]

Prepare the manufacturing account for the year to 31 December 2020.

(b)[3]

Prepare the provision for unrealised profit account for the year to 31 December 2020.

(c)[5]

Explain how unrealised profit is treated in G Limited’s statement of financial position at 31 December 2020. Your response should refer to relevant accounting concepts.

(d)[4]

Prepare the trading section of the income statement for the year to 31 December 2020, showing the gross profit from each of luxury sofas and standard sofas separately.

(e)[5]

Advise the directors on which option should be selected. Justify your answer and back it up with calculations.

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