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ScotlandAccountingQuick questions

Preparing Financial Accounting Information

Quick questions on Sole trader final statements - SQA Higher Accounting

3short 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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Opening inventory is £9,000, purchases £61,000, closing inventory £11,000. Calculate cost of sales. [2 marks]
What is q2?
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Rent of £12,000 was paid but £1,000 relates to next year. State the expense charged and where the £1,000 appears. [2 marks]
What is q3?
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Capital was £80,000, profit £25,000 and drawings £18,000. Calculate closing capital. [2 marks]

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