Accounting 0452 · IGCSE · Valuation of inventory

Valuation of inventory — practice question

Ekua trades in household furnishings and has supplied the figures below. At 30 April 2022: Inventory $14650 Trade receivables $12700 Bank overdraft $5375 Trade payables $7125 For the year to 30 April 2022: Revenue $112300 Purchases $72250 Expenses $19820 All sales and purchases are on credit. Inventory at 1 May 2021 was valued at $12800.
(a)[11]

Fill in the tables below.

(b)[5]

Advise Ekua on whether she should buy the extra inventory. Support your answer with two advantages and two disadvantages.

(c)[2]

Explain the meaning of the principle of consistency and why it matters in the preparation of financial statements.

(d)[2]

State two non-financial factors that may influence Ekua’s trading results.

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