Accounting 0452 · IGCSE · Calculation and understanding of accounting ratios

Calculation and understanding of accounting ratios — practice question

Adit supplied the following information. For the financial year ended 31 January 2020: Profit for the year $27 900 Revenue $186 000 Credit purchases $93 075 As at 31 January 2020: Non-current assets at book value $43 700 Inventory $9 340 Trade receivables $14 010 Trade payables $9 435 Bank overdraft $2 240 Bank loan (repayable 2023) $6 000 Every item is sold on credit.
(a)[8]

Calculate the ratios listed below. Show your working: profit margin; trade payables turnover (days); trade receivables turnover (days); liquid ratio.

(b)[5]

Advise Adit on whether he ought to postpone paying trade payables so as to cut the bank overdraft. Support your answer by referring to the effect on both the bank balance and the trade payables.

(c)[3]

Suggest three other ways in which Adit could reduce the bank overdraft.

(d(i))[2]

State two reasons Adit should prepare an annual income statement.

(d(ii))[2]

State two reasons Adit should use the money measurement principle.

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