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ACC1001 - ACF1001 - Accounting fundamentals - S2 2026
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A retailer's gross profit margin rose from 40% to 44% while its profit margin fell from 6% to 3%. Which statement is most reasonable?
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An investor compares the ratios of a business in the mining industry with those of a supermarket chain. The main limitation is:
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A business bought a warehouse two years ago funded by a large long-term loan. The effect on its debt ratio at the time was:
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A business's ratios all look healthy, but its founder, who generates most of its sales, has announced she will retire next year. This illustrates that:
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A café owner wants to know whether the business can pay its suppliers next month. The group of ratios that most directly answers this question is:
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A business sold equipment for cash and recorded a gain on the sale. In the statement of cash flows:
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Which of the following could explain a large increase in a business's cash balance during the year?
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A student claims: "Cash received from selling an old warehouse is an operating inflow, because the warehouse was used for day-to-day activity." Which of the following is correct?
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A café collects cash from customers at the counter each day. In the statement of cash flows, these receipts are classified as:
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A campervan hire business collects full payment from customers at the time of booking, months before the trips take place. Compared with its profit, its operating cash flow will tend to be:
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