Practice Key Concepts (17.4.3) - Final Accounts (Trading, Profit & Loss Account and Balance Sheet)
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Key Concepts

Practice - Key Concepts - 17.4.3

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Practice Questions

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Question 1 Easy

What is the purpose of the Profit and Loss Account?

💡 Hint: Think about income versus expenses.

Question 2 Easy

Name one example of an indirect expense.

💡 Hint: Consider costs not related to production.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What is the main purpose of the Profit and Loss Account?

To show total sales
To determine net profit or loss
To list assets

💡 Hint: Think about what this account is used for.

Question 2

True or False: Indirect expenses include the cost of goods sold.

True
False

💡 Hint: Recall the definitions of direct versus indirect costs.

1 more question available

Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A company reports the following figures: Total income of $500,000, salaries of $150,000, rent of $50,000, and miscellaneous expenses of $30,000. Calculate the net profit and explain its implications.

💡 Hint: Break down each expense and remember the formula.

Challenge 2 Hard

Evaluate the impact on net profit if indirect expenses increase by 10%. How would that affect a business with an initial net profit of $100,000 and indirect expenses of $70,000?

💡 Hint: Calculate the percentage increase to see the effect clearly.

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