Accounting 0452 · IGCSE · Calculation and understanding of accounting ratios

Calculation and understanding of accounting ratios — practice question

Rushil is a trader and has presented his statement of financial position at 30 September 2025. Rushil has also supplied the following additional information: 1 Inventory at 1 October 2024 stood at $30000. 2 The profit for the year in his statement of financial position was calculated after loan interest charges of $2450 had been deducted. 3 For the year ended 30 September 2025: • sales came to $482000 ($387000 were on credit; the rest were cash sales) • purchases came to $310000 (all on credit).
(a)[8]

Complete the table below: Return on capital employed (ROCE); Rate of inventory turnover; Trade receivables turnover (days); Trade payables turnover (days); Current ratio. Show your workings and present the answers as instructed.

(b(i))[2]

Suggest two methods that Rushil could use to improve his return on capital employed (ROCE).

(b(ii))[2]

Suggest two methods that Rushil could use to improve his inventory turnover rate.

(c(i))[1]

State why the inventory was shown at a lower value.

(c(ii))[1]

Name the accounting principle being applied.

(c(iii))[1]

Complete the table by placing a tick (✓) to show the effect on Rushil’s gross profit of recording his damaged inventory at a lower value. Options: increase, decrease.

(d)[5]

Advise Rushil whether or not he should allow his credit customers a cash discount if they make payment to him within 21 days. Support your answer with arguments both for and against Rushil allowing his credit customers a cash discount if they make payment to him within 21 days.

Worked solution & mark scheme

This 20-mark question has a full step-by-step worked solution and mark scheme. One marking point: ROCE comes to 14.13%

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