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

Preparation of financial statements — practice question

A trader prepared her financial statements, but she did not make any adjustments for accrued rent receivable at the year end. What effect does this omission have?

  • Acurrent assets: no effect; current liabilities: overstated; profit for the year: overstated
  • Bcurrent assets: overstated; current liabilities: no effect; profit for the year: understated
  • Ccurrent assets: understated; current liabilities: overstated; profit for the year: no effect
  • Dcurrent assets: understated; current liabilities: no effect; profit for the year: understated

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