Financial Statements (A Level) (Cambridge (CIE) A Level Business): Exam Questions

Exam code: 9609

38 mins6 questions
1
2 marks

Case Study

George’s Gym (GG)

George identified a potential niche market for a new gym in his local area. He set up GG as a sole trader business three years ago. GG is a modern gym with the latest equipment.

George has recently gained planning permission to build a new swimming pool. George wants to open the swimming pool because a national competitor is planning to open a new gym close by and he wants GG to remain competitive. The swimming pool will cost $400 000 and George has yet to decide on the best source of fi nance. He has $50 000 in savings that he could use and he does not have any mortgage or loans. George is thinking about seeking a private investor but is unsure of the risks involved.

The local population is wealthy. Last year (2012), GG had 300 members who each paid a membership fee of $60 per month. George is thinking about new ways of increasing revenue such as offering additional ‘keep fit’ classes. He also plans to increase the monthly fee he charges members to $66. His accountant has told him he needs to think about the price elasticity of demand before making a pricing decision.

Table 3 – Annual revenue and profit for the year for the previous 3 years ($000)

2010

2011

2012

Annual revenue

120

160

X

Profit for the year

20

50

80

George hopes that the information in Table 3 will help show any potential lender how attractive the gym is as an investment.

GG has a problem of a high labour turnover of personal trainers. Three of them have left in the last six months. He has just employed a new personal trainer, Sally. George needs to issue her contract of employment. George thinks that the reasons for the high labour turnover include:

  • George is always busy and so he can never offer an effective induction training programme for his employees

  • GG salaries are below average for the industry.

Calculate the value of X in Table 3.

2
4 marks

Read the following extract (lines 17–27 and Appendix 1) before answering

Calculate:

change in the annual depreciation of the new production equipment.

3
20 marks

‘The published accounts of a public limited company are only useful to internal stakeholders.’

Discuss the extent to which you agree with this view.

4
2 marks

Define the term ‘published accounts’.

5
2 marks

Case Study

Hannah’s Handbags (HH)

Hannah started HH six years ago. HH operates in a niche market providing unique bags. The bags are made using job production. As demand grew for the bags, Hannah took on a partner, her brother Kwom. They both agreed to keep the name ‘Hannah’s Handbags’ as it is an established, reputable and widely recognised brand.

HH operates from a small workshop and showroom. Customers are encouraged to visit the showroom to discuss design and materials with either Hannah or Kwom.

HH employs four highly skilled specialist production staff. Table 2.1 shows an extract from the latest income statement.

Table 2.1: Extract of financial data for HH (year ended 30 October 2019)

$000

Revenue

980

Cost of sales

588

Expenses

245

A new product

Hannah and Kwom would like to expand the business by producing a limited number of batch produced bags to sell online. Hannah has noticed other bag producers do this successfully. The new market has many more competitors, with 15 large businesses and many small ones. The bags would have to be priced competitively. Kwom estimates that this new venture would require additional finance of $350 000. HH would also require a specialist IT provider to set up a website and a marketing agency to run a viral marketing campaign.

Define the term ‘income statement’ (line 8).

6
8 marks

Read the following extract (lines 82-92 and Table 4 and Table 5) before answering

Assume NH takes over EatBest in 2021 and no other factors change. Calculate the forecast:

(i) profit before tax for the year ended 31 October 2021

[3]

(ii) net assets at 31 October 2021.

[5]