Question 3b
Marking Guide
risks – income statement | |
| 0·5 mark, for identifying unusual changes in income statement. award up to 1 more mark. total 1·5 marks per point. | |
| – net profit | |
| – revenue | |
| – cost of sales | |
| – gross profit | |
| – administration | |
| – selling and distribution | |
| – interest payable | |
| – interest receivable (must be linked to the change in bank balance – not enough cash for interest received) | |
| – other relevant points | |
| maximum marks | 9 |