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

Preparation of financial statements — practice question

The balances below were taken from the books of T plc after the statement of profit or loss for the year ended 31 December 2024 had been prepared. Retained earnings include a draft profit figure of $104800. It was later found that some errors had been made while preparing the statement of profit or loss.
(a)[7]

Calculate the revised profit for the year ended 31 December 2024.

(b)[7]

Complete the statement of changes in equity for the year ended 31 December 2024.

(c)[9]

Prepare the statement of financial position at 31 December 2024.

(d)[7]

Advise the directors which option they should choose. Support your choice by weighing up the advantages and disadvantages of both options.

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