Business 0450 · IGCSE · Statement of financial position

Statement of financial position — practice question

WFT is a primary sector business that harvests timber from trees. The Operations Manager is aware that there are many legal controls on business activity that have environmental effects. WFT employs 30 people and relies heavily on technology to process the timber. The business is constantly looking for ways to raise added value. WFT frequently requires finance. An extract from WFT’s statement of financial position appears in Table 1.1.
(a)[2]

Identify any one non-current asset and any one non-current liability.

(b)[2]

Calculate WFT’s current ratio for 2024. Include your working.

(c)[4]

Outline two ways legal controls over business activity affecting the environment could affect WFT.

(d)[6]

Explain two factors WFT should take into account when choosing a source of finance.

(e)[6]

Explain two ways a business could increase added value. Which do you think is the best way? Justify your answer.

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