Question Tag: Accounting Equations

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FA – Nov 2013 – L1 – SA – Q2 – Accounting from Incomplete Records

Identifying the correct business equation to determine closing net assets.

For most small businesses, accounting records are either not available or incomplete. Which of the following business equations will be most appropriate to use in determining closing net assets?

A. Opening net assets + drawings – profit + capital introduced
B. Capital introduced + profit + drawings – opening net assets
C. Opening net assets + capital introduced + loss – drawings
D. Opening net assets + capital introduced + profit + drawing
E. Opening net assets + capital introduced + profit – drawings

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FA – Nov 2013 – L1 – SA – Q2 – Accounting from Incomplete Records

Identifying the correct business equation to determine closing net assets.

For most small businesses, accounting records are either not available or incomplete. Which of the following business equations will be most appropriate to use in determining closing net assets?

A. Opening net assets + drawings – profit + capital introduced
B. Capital introduced + profit + drawings – opening net assets
C. Opening net assets + capital introduced + loss – drawings
D. Opening net assets + capital introduced + profit + drawing
E. Opening net assets + capital introduced + profit – drawings

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