Alpha limited commenced business on 1January 2022 with a single item of  inventory costing £120,000. During the year it sold the item for £180,000 in cash.  Total inflation was 10% but the item specific inflation was 12%. Calculate the profit  on the basis of each concept of capital maintenance and demonstrate the impact  on the Equity of the Company.

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
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Alpha limited commenced business on 1January 2022 with a single item of 
inventory costing £120,000. During the year it sold the item for £180,000 in cash. 
Total inflation was 10% but the item specific inflation was 12%. Calculate the profit 
on the basis of each concept of capital maintenance and demonstrate the impact 
on the Equity of the Company. 

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