Businessmanagement Higherlevel Paper2 8pages Monday30Apri l2018(morni ng) 2hours15mi nut es I nstructi onstocandi dates yDonotopent hi sexami nat i onpaperunt i li nst ruct edt odoso.yAcl eancopyoft hebusi nessmanagementformul aesheeti srequi redf ort hi sexami nat i on paper .
ySect i onA:answeronequest i on.
ySect i onB:answert woquest i ons.
ySect i onC:answeronequest i on.
yAcal cul at ori srequi redf ort hi sexami nat i onpaper .yThemaxi mummarkf ort hi sexami nat i onpaperi s[70marks].©I nt er nat i onalBaccal aur eat eOr gani zat i on2018
M18/ 3/ BUSMT/ HP2/ ENG/ TZ0/ XX
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SectionA Answeronequest i onf romt hi ssect i on.
1.Vi si onaryToys(VT) Vi si onaryToys(VT)produceshi ghl yi nnovat i vet oysf orchi l dren.VTbeganoperat i oni nJanuary 2017andi t suni quesel l i ngpoi nt / proposi t i on(USP)i sproduci ngt oypart swi t ha3Dpri nt er .VT usest hereduci ngbal ancemet hodofdepreci at i on.3Dt echnol ogychangesrapi dl yandt he !nanci aldi rect orsareal soconsi deri ngwayso0reduci ngVT’ st axl i abi l i t i esi n2018.The!nanci al di rect orpresent ed!nanci ali n0 ormat i on0 orVTatt heendof2017.
Tabl e1:Revenueandexpensei nformati onfortheyear2017andbal ancesheeti temsat
31December2017 Cash$1000 Net!xedasset s$27000 I nt erestpai d$250 Credi t ors$4000 Debt ors$3500 Accumul at edret ai nedpro!t –endof2017
$10000
Cost sofgoodssol d$7500 Sal esrevenue$27250 Short -t erml oans$1500 Overdraf tbal ance$2000 Expenses$7000 Sharecapi t al$13500 Di vi dendspai d$2500 Long-t erml i abi l i t i es$5000 St ockoft oypart s$4500
[ Sour ce:©I nt er nat i onalBaccal aur eat eOr gani zat i on2018]
(a)De!net het ermuni quesel l i ngpoi nt / proposi t i on(USP).[ 2] (b)(i )Const ructaf ul l yl abel l edbal ancesheetf orVTf ort heendof2017.[ 5] (i i )Cal cul at et heaci dt est(qui ck)rat i of orVTf or2018.[ 1] (c)Expl ai nonereasonf orVTt ouset hereduci ngbal ancemet hodofdepreci at i on.[ 2] –2–M18/ 3/ BUSMT/ HP2/ ENG/ TZ0/ XX
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