Requirements for PART TWO:

(d) Prepare the journals for the year-end adjustments, show all your workings, and state any assumptions you have made in your calculations.

(e) Prepare the statement of profit or loss and the statement of financial position for “Dionne Handcrafts” for the year ended 31 October 2023 (using the method of posting the year-end adjustments straight into the financial statements). Where applicable, make sure you show all your calculations in brackets on the statements as shown in lectures.

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