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

Preparation of financial statements — practice question

Fazal and Naseem are partners. They run a retail business. The details below relate to the year ended 31 December 2024.
(a)[9]

Prepare the statement of profit or loss for the year ended 31 December 2024. Use the space on page 4 to show your workings.

(b)[5]

Prepare each partner’s current account for the year ended 31 December 2024. Dates are not needed.

(c)[5]

Prepare the equity and liabilities section of the partnership’s statement of financial position at 31 December 2024.

(d(i))[2]

Calculate the effect on annual profits of Option A.

(d(ii))[2]

Calculate the effect on annual profits of Option B.

(e)[7]

Advise the partners which option they should choose. Justify your choice by discussing the advantages and disadvantages of both options.

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