Business 7115 · O Level · Statement of financial position

Statement of financial position — practice question

CPW is a private sector business with several objectives. It retails electrical goods, including kettles and ovens, from its 36 shops in country X. CPW also provides a delivery service. To avoid import tariffs, the business purchases all of its inventory from local suppliers. The Finance Director is examining CPW’s statement of financial position. An extract is shown in Table 2.1. He has been asked to find a source of finance to buy 10 new delivery vehicles.
(a)[2]

Define the term ‘import tariff’.

(b)[2]

Identify one non-current asset and one current liability.

(c)[4]

Outline two ways the figures in Table 2.1 could be useful to CPW.

(d)[6]

Explain two factors CPW should think about when choosing a source of finance for the new vehicles.

(e)[6]

Explain two objectives a private sector business may have. Which objective is probably the most important? Justify your answer.

Worked solution & mark scheme

This 20-mark question has a full step-by-step worked solution and mark scheme. One marking point: A levy imposed on imported goods

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