Business 7115 · O Level · Analysis of accounts

Analysis of accounts — practice question

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

Define ‘sole trader’.

(b)[2]

Calculate $X$ and $Y$.

(c)[4]

State four factors that may affect the quantity of inventory a business chooses to hold.

(d)[6]

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

(e)[6]

Do you think Elton should be satisfied with the financial performance of his business? Support your answer with suitable ratios.

Worked solution & mark scheme

This 20-mark question has a full step-by-step worked solution and mark scheme. One marking point: Business ownership is held by one individual/person

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