1
FINANCIAL DATA AND DECISION
MAKING
TEST
STUDENT NAME: …………………………………
I.D: …………………………………………………..
Time Allowed: 60 Minutes
Total Marks: 15
One question to be completed. 3 parts.
Answer questions in the space provided.2
Question 1
Required
(1) Prepare a Statement of Financial Performance (Profit and Loss
Statement)
(2) Prepare a Statement of Financial Position (Balance Sheet)
(3) Prepare a Cash Flow Statement
(5 + 5 + 5 = 15 marks)
Information
Statement of Financial Position at Start
Current Assets Current Liabilities
Bank 3,000 Trade Creditors 2,000
Debtors 2,500 Short Term Loan 1,000
Stock 1,500
Non-Current Assets Non – Current Liabilities
Equipment 26,000 Loan 10,000
Proprietorship 20,000
33,000 33,000
Transactions for the Period
• Cash Sales 20,000
• Credit Sales 15,000
• Credit Stock purchases 20,000
• Stock at End 2,600
• Paid Creditors 18,000
• Paid Wages 6,000
• Depreciation of Equipment 2,000
• Collection from Debtors 14,000
• Repayment of Loan 5,000
• Purchase of Vehicle (Cash) 20,0003
Requirement (1)
Statement of Financial Performance4
Requirement (2)
Statement of Financial Position5
Requirement (3)
Cash Flow Statement