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

Preparation of financial statements — practice question

A sole trader used the business bank account to settle personal expenses, and these were recorded in the statement of profit or loss. What effect did this have on the profit for the year and on capital?

  • Aprofit for the year: no effect; capital: no effect
  • Bprofit for the year: no effect; capital: overstated
  • Cprofit for the year: understated; capital: no effect
  • Dprofit for the year: understated; capital: understated

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