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A-LevelAccountingAnalysis and communication of accounting information9706/12 · Oct/Nov 2025 · Q211 Mark

The following details have been extracted from the financial statements of a limited company. statement of profit or loss for the year profit from operations $59 800 finance costs $12000 profit for the year $47 800 statement of financial position at the year end equity ordinary share capital $700000 retained earnings $72500 total equity $772 500 non-current liabilities 10% debentures $120000 What was the return on capital employed?

A5.36%
B6.19%
C6.70%
D7.74%

✓ Correct answer

C: 6.70%

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Topic
Analysis and communication of accounting information, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source
A-Level Accounting, Oct/Nov 2025 Paper 1 Variant 2, question 21.

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