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

Preparation of financial statements — practice question

Francesco is a sole trader operating a small bicycle distribution business, and he keeps no complete accounting records.
(a)[2]

State two advantages for a sole trader of maintaining complete accounting records.

(b)[4]

Explain, at the year-end, the accounting treatment in the income statement and statement of financial position for: Prepayments Accruals

(c)[5]

Prepare an extract from the income statement to show gross profit for the year ended 30 April 2017. Make the value of inventory stolen clear.

(d)[8]

Prepare the bank account for the year ended 30 April 2017. Make the opening balance obvious.

(e)[2]

Calculate the total expense charge that appeared in the income statement for the year ended 30 April 2017.

(f)[4]

Discuss Marco’s business liquidity position using only the current and liquid (acid test) ratios.

(g)[5]

Advise a potential new supplier whether to sell goods to Marco on a credit basis or not. Justify your response.

Worked solution & mark scheme

This 30-mark question has a full step-by-step worked solution and mark scheme. One marking point: Allows financial statements to be prepared

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