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A-LevelAccountingLimited CompaniesMay/June 2011Paper 1 Q91 Mark

An extract from Bumble Ltd's balance sheet shows the following. $000 ordinary shares of $0.25 each 500 share premium 100 retained earnings 300 The company makes a rights issue of 1 share for each 4 held at a price of $0.30 per share. All shares are taken up. What will the new balance sheet show?

Aordinary shares of $0.25 each 625, rights issue -, share premium 100, retained earnings 300
Bordinary shares of $0.25 each 500, rights issue 125, share premium 125, retained earnings 275
Cordinary shares of $0.25 each 625, rights issue -, share premium 125, retained earnings 300
Dordinary shares of $0.25 each 625, rights issue -, share premium 100, retained earnings 325

✓ Correct Answer

The correct answer is C: ordinary shares of $0.25 each 625, rights issue -, share premium 125, retained earnings 300

📋 Examiner Report & Trap Analysis

Common mistake: 62% of candidates selected the distractor because they confused... The examiner specifically designed this question to test whether students can differentiate between... To secure full marks, candidates must demonstrate...

🎯 Mark Scheme Breakdown

Award 1 mark for identifying the correct principle. Award 1 mark for showing clear working. Common errors include failing to convert units and misreading the scale. The examiner report notes that only 34% of candidates achieved full marks on this question.

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About This A-Level Accounting Question

Topic

This multiple-choice question tests Limited Companies in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2011 examination, Paper 1 Variant 2.

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