Enterprise Analysis Account – Cattle and Milk for year ended 31/12/2013
€ 2,200
40,000 25,600 450
[2] [4] 5,000 73,250 [2] [2] [2] [2]
2,200 5,750 6,600 2,475
[1] 46,000 (63,025) [1] 10,225
100% to be allocated to cattle and milk as these expenses have nothing to do with grain!
€
General farm expenses and fertiliser @ 55%.
Farm Account questions normally appear as a 60 mark questions but may appear also as 100 mark questions so be prepared! The layout may differ. A Trial Balance may appear instead of a Receipts and Payments Account. Don’t panic - it is the same question!!