Accounting 0452 · IGCSE · Sole traders

Sole traders — practice question

Nala runs a business retailing toys and games. Every sale is for cash, whereas every purchase is made on credit. She has supplied the following details. At 31 August 2023: Inventory $6265; Cash at bank $992; Trade payables $4880; Capital $125000 For the year to 31 August 2023: Revenue $98420; Purchases $78130; Expenses $11325 Inventory on 1 September 2022 was recorded at $6175.
(a)[11]

Complete the table below.

(b)[3]

Explain why Nala should not be fully satisfied with the outcome.

(c)[5]

Advise Nala whether she should obtain a bank loan to expand the business. Justify your answer by providing two points for and two points against obtaining the bank loan to expand the business.

(d)[1]

State why Nala’s bank manager would want to see her financial statements if she applies for the loan.

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