A-LevelAccountingAnalysis and communication of accounting information9706/12 · May/June 2025 · Q221 Mark

The table shows year-end information for a company. statement of profit or loss: profit for the year $55 200, finance costs $12000; statement of financial position: total assets $350 000, total current liabilities $70000 What is the return on capital employed (ROCE)?

A16.00%

B19.20%

C19.71%

D24.00%

✓ Correct answer

D: 24.00%

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Topic: Analysis and communication of accounting information, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source: A-Level Accounting, May/June 2025 Paper 1 Variant 2, question 22.

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