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

Preparation of financial statements — practice question

Excerpt from the statement of financial position of Chopin Limited at 30 June 2015, together with information for the year ended 30 June 2016.
(a)[7]

Prepare a statement showing changes in equity for the year ended 30 June 2016.

(b)[4]

Explain why the company ought not to use its revaluation reserve when paying dividends to shareholders.

(c)[2]

State two permitted uses of a share premium account.

(d)[2]

State how a bonus issue of shares differs from a rights issue of shares.

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