Business 0450 · IGCSE · Analysis of accounts

Analysis of accounts — practice question

Elton runs his business as a sole trader. He sells specialist sports clothing and equipment, including baseball and hockey items. This is a niche market. He began the business 5 years ago, and it has stayed small. Having a broad range of inventory matters. Elton has been reviewing how well his business is performing financially. In 2018, the profit margin was 35%. Table 3.1 shows an extract from the accounts.
(a)[2]

Define ‘sole trader’ in business terms.

(b)[2]

Calculate the values of X and Y.

(c)[4]

State four factors that may affect the quantity of inventory a business holds.

(d)[6]

Explain one advantage and one disadvantage for Elton of trading in a niche market.

(e)[6]

Do you think Elton should be satisfied with the financial performance of his business? Justify your answer using appropriate ratios.

Worked solution & mark scheme

This 20-mark question has a full step-by-step worked solution and mark scheme. One marking point: A business owned by a single individual

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