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

Preparation of financial statements — practice question

Ismail began a retail business on 1 January 2019 with the assets and liabilities shown below. He then drafted an income statement for the year ended 31 December 2019, but it included errors.
(a)[15]

Prepare the corrected income statement for the year ended 31 December 2019.

(b)[4]

Calculate the amount shown on Ismail’s capital account at 31 December 2019.

(c)[7]

Advise Ismail which option he ought to select. Justify your answer.

(d)[4]

State four advantages to a business of maintaining a complete set of accounting records.

Worked solution & mark scheme

This 30-mark question has a full step-by-step worked solution and mark scheme. One marking point: Sales revenue $274 500

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