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

Preparation of financial statements — practice question

Draft financial statements for a company indicated a retained earnings balance of $170000 at the year end. The following information was then uncovered. 1 An irrecoverable debt of $25000 ought to have been written off. 2 An ordinary share dividend, $30000, had been paid but left unrecorded. 3 Closing inventory had been undervalued by $15000. What should the correct balance of retained earnings be at the year end?

  • A$100000
  • B$125000
  • C$130000
  • D$185000

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