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

Preparation of financial statements — practice question

Haroon and Rakesh are partners who supply cleaning services to local businesses. Their business began on 1 January 2023, when the partners brought in assets. They have not kept complete accounting records. Figures for the year ended 31 December 2023, together with extra information, are given.
(a)[3]

Calculate the total revenue earned in the year ended 31 December 2023.

(b)[10]

Prepare the statement of profit or loss for Haroon and Rakesh for the year ended 31 December 2023.

(c)[4]

Prepare an extract from the statement of financial position at 31 December 2023 that shows only the current assets section.

(d)[6]

Calculate Rakesh’s capital account balance at 31 December 2023.

(e)[7]

Advise the partners on whether they ought to keep a full accounting system using an accounting software package. Justify your answer.

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