المنصة العربية للدراسات المهنيةArab Platform for Professional Studies
العربية
Build an analysis-ready statement set

Review questions

Synthesis: Build an analysis-ready statement set

Before comparing, define period, perimeter, currency and scale, then close the position and equity bridges. A share issue is not revenue, and cash dividend timing need not equal equity recognition. Read notes before adjusting profit or comparatives; an analytical adjustment stays beside the reported measure. The source sheet keeps original values, formulas and unit checks and treats missing inputs as unavailable rather than zero.

Review questions

Test your understanding with these questions. Marking and saved results are available with a free account.

  1. Question 12025 revenue covers twelve months and includes a subsidiary bought in July; 2024 covers nine months without it. What professional conclusion follows from the raw change percentage?
  2. Question 2Opening equity 100, profit 12, other comprehensive loss three, share issue five and declared dividend four. What is computed closing equity?
  3. Question 3Pre-tax profit 80 includes a disposal gain 12; prior profit 60 includes a gain two. What is adjusted growth after excluding gains from both years?
  4. Question 4Current assets are 90,000 thousand and current liabilities 30 million. What is the current ratio?