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ScotlandAccountingQuick questions

Financial Accounting

Quick questions on Limited company published financial statements (IAS 1) - SQA Advanced Higher Accounting

2short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is q1?
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A company has gross profit of GBP 280,000, distribution costs of GBP 60,000, administrative expenses of GBP 95,000 (before adding depreciation of GBP 15,000) and a tax charge of GBP 22,000. Find the profit for the year. [4 marks]
What is q2?
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Opening retained earnings are GBP 140,000. Profit for the year is GBP 88,000, dividends paid are GBP 30,000 and a transfer to general reserve is GBP 18,000. Find closing retained earnings.

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