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

Preparation of financial statements — practice question

A company has prepared draft financial statements for the year. It is then found that some inventory is damaged, so its value has to be written down. What effect will this have?

  • Aprofit for the year: decrease; current assets: decrease
  • Bprofit for the year: decrease; current assets: increase
  • Cprofit for the year: increase; current assets: decrease
  • Dprofit for the year: increase; current assets: increase

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