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

Preparation of financial statements — practice question

A business has worked out a draft profit for the year. The following matters have been identified. 1 A customer has been made bankrupt and cannot settle the amount owing. 2 Unsold goods sold on a sale or return basis have been entered in inventory. 3 Rent paid in advance has not been recorded. 4 The owner's cash drawings have been posted to the owner's capital account. Which of these must be adjusted in order to work out the correct profit for the period?

  • A1 and 2
  • B1 and 3 only
  • C1, 3 and 4
  • D2 and 3

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