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Partnership Accounts -Synoptic revision

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Last updated over 5 years ago
7 questions
Note from the author:
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AAT L3 Partnerships
Question 1
1.

Question 2
2.

Two partners, Rob and Hussan share profits 30/70 in Hussan's favour. Profit before appropriation is £350,000. Interest on drawings amount to £5000. Rob has a salary of £30,000. Calculate the profit to be shared.

Question 3
3.

Question 4
4.

Click on the table below and complete the profit appropriation account

Question 5
5.

Complete the current account from the data below

Question 6
6.

Question 7
7.

A partner will always have a credit balance in their current account
True
False
If you have to account for commission in an appropriation account, what do you do?
Add it to the profit figure
treat it like salary and deduct it from the profit figure before profit share calculations
treat it like salary and deduct it from the profit figure after profit share calculations
subtract it from salaries
Select the options which are an advantage to a business to trade as a sole trader
No formal requirement for final accounts
lower set up costs
ability to raise capital by share issue
lower tax rates than non incorporated business
public has access to accounts
director files a report of recent past and future trading activities
own assets separate from company assets
accounts are kept private
costs lower for year end accounts
no need to pay an auditor

What type of business setup is run by trustees?
charity
partnership
limited company
sole trader