Business 0450 · IGCSE · Analysis of accounts

Analysis of accounts — practice question

Aurelie runs as a sole trader. She opened her small hotel 1 year ago with government support. Aurelie understood that developing strong customer relationships would matter. She now wants to use ratio analysis to examine her financial statements. An extract appears in Table 3.1. She is concerned about how the Government’s plan to introduce a new tourist tax of $1 per tourist per night might affect her business.
(a)[2]

Identify two ways in which a government can support new business start-ups.

(b)[2]

Calculate X and Y.

(c)[4]

State four financial ratios that a business may use.

(d)[6]

Explain two ways in which the introduction of a new tourist tax could affect Aurelie’s business.

(e)[6]

Do you think providing good customer service is the best way for a small business to build customer relationships? Justify your answer.

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