Chartered Secretaries Qualifying Scheme Level 1 …

ICSA, 2010 Page 1 of 10 Chartered Secretaries Qualifying Scheme Level 1 financial reporting and analysis Sample paper Time allowed: 3 hours and 15 minutes (including reading time) Do not open this examination paper until the presiding officer or an invigilator tells you to. You must not take this paper out of the examination room. This examination paper is divided into two sections. Each question on this paper carries 25 marks. You must answer the compulsory question in Section A. Section B contains five questions. You must attempt three questions only from Section B. ICSA, 2010 Page 2 of 10 Section A (Compulsory question) 1. You are the company secretary of Highbury plc ( Highbury ) and the summarised draft accounts prepared for the year to 31 March 2010 contained the following information: Statement of comprehensive income for the year ended 31 March 2010 2009 000 000 Revenue 12,296 10,260 Profit on sale of investments surplus to requirements 602 - 12,898 10,260 Cost of goods sold 7,376 6,182 Depreciation 556 440 Distribution, selling and marketing costs 3,307 2

Chartered Secretaries Qualifying Scheme – Level 1 Financial Reporting and Analysis Sample paper Time allowed: 3 hours and 15 minutes (including reading time)

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