Transcription of Professional Level – Essentials Module Paper P2 (INT)
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Professional Level – Essentials Module Paper P2 (INT)
Professional Level Essentials ModuleTime allowed: 3 hours 15 minutesThis question Paper is divided into two sections:Section A This ONE question is compulsory and MUST be attemptedSection B TWO questions ONLY to be attemptedDo NOT open this question Paper until instructed by the question Paper must not be removed from the examination P2 (INT)Corporate Reporting(International)September/Decemb er 2016 Sample QuestionsThe Association ofChartered CertifiedAccountantsSection A THIS ONE question is compulsory and MUST be attempted1 The following draft financial statements relate to Zippy, a public limited company. Zippy is a manufacturing companybut also has a wide portfolio of investment properties. Zippy has investments in Ginny and Boo, both public statements of profit or loss and other comprehensive income for the year ended 30 June 2016 ZippyGinnyBoo$m$m$mRevenue42013290 Cost of sales(304)(76)(72) Gross profit1165618 Investment income42195 Administrative costs(22)(12)(18)Other expenses(34)(18)(15) Operating profit10245(10)Net finance costs(2)(6)(9)
Section A –THIS ONE question is compulsory and MUST be attempted 1 The following draft financial statements relate to Zippy, a public limited company. Zippy is a manufacturing company but also has a wide portfolio of investment properties.
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