Which of the following actions, taken before the year end, would lead to an increase in the current ratio?
A. Return some inventory which had been purchased for cash and obtain a full refund on the cost
B. Make a bulk purchase of inventory for cash to obtain a large discount
C. Make an early payment to suppliers, even though the amount is not due
D. Offer early payment discounts in order to collect receivables more quickly
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What is the amount of the revaluation surplus in the consolidated statement of financial position of Picture Co as at 31 March 20X9?
A. $4,520
B. $4,760
C. $5,240
D. $9,160
Which of the following is the best measurement to justify the increase in the budget?
A. n increase in the number of collections made during the period
B. The percentage of waste recycled rather than being placed in landfill sites
C. The fair value of the machinery used in making the collections
D. breakdown of expenditure between the cost of making collections and the cost of processing waste
What is the carrying amount of property, plant and equipment in the consolidated statement of financial position of Panther Co as at 30 June 20X8?
A. $591,000
B. $575,000
C. $671,000
D. $534,000
What amount would be recognised for the customer list in the consolidated statement of financial position of Lime Co as at 1 July 20X7?
A. $0
B. $10m
C. $35m
D. $45m
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