Business 0450 · IGCSE · Statement of financial position

Statement of financial position — practice question

CLW produces wood furniture, such as chairs and tables. Demand has grown rapidly during the last 3 years, so the business must expand production capacity at its factory. The factory is situated close to the city centre in a district with low unemployment. The Finance Director has prepared a business plan, which includes a balance sheet. The Finance Director is satisfied with CLW’s liquidity.
(a)[2]

What does the term ‘business plan’ mean?

(b)[2]

What does the term ‘balance sheet’ mean?

(c)[4]

Identify and explain two possible advantages for CLW of keeping stock levels high.

(d)[6]

Identify and explain two factors, other than finance, that CLW’s management must take into account when expanding production scale.

(e)[6]

Do you think the Finance Director is correct to be pleased with CLW’s liquidity in 2014? Support your answer with the figures in Table 1 and suitable ratios.

Worked solution & mark scheme

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