Acca financial Accounting (FA) Study Text ac ca (FA)



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6 Incomplete 

records 

 

(a)  Understand and apply techniques used in incomplete 



record situations:

[s]


 

18 


(i) 

use of accounting equation 

 

(ii)  use of ledger accounts to calculate missing figures 



 

(iii)  use of cash and/or bank summaries 

 

(iv)  use of profit percentages to calculate missing 



figures. 

 

 



 

 

 



 

 

 




 

 

KAPLAN PUBLISHING



 

P.21 



PREPARING SIMPLE CONSOLIDATED FINANCIAL 

STATEMENTS 

 

1 Subsidiaries 



 

(a)  Define and describe the following terms in the context of 

group accounting.

[k]


 

21 


(i) Parent 

 

(ii) Subsidiary 



 

(iii) Control 

 

(iv)  Consolidated or group financial statements 



 

(v) Non-controlling 

interest 

 

(vi) Trade/simple 



investment. 

 

(b)  Identify subsidiaries within a group structure.



[k]

 21 


(c)  Describe the components of and prepare a consolidated 

statement of financial position or extracts thereof 

including.

[s]


 

21 


(i) 

Fair value adjustments at acquisition on land and 

buildings (excluding depreciation adjustments) 

 

(ii)  Fair value of consideration transferred from cash 



and shares (excluding deferred and contingent 

consideration) 

 

(iii)  Elimination of intra-group trading balances 



(excluding cash and goods in transit) 

 

(iv)  Removal of unrealised profit arising on intra-group 



trading 

 

(v)  acquisition of subsidiaries part way through the 



financial year. 

 

(d)  Calculate goodwill (excluding impairment of goodwill) 



using the full goodwill method only as follows:

[s]


 

21 


Fair value of consideration  

 



Fair value of non-controlling interest  

 



Less fair value of net assets at acquisition  

(X) 


 –––– 

 

Goodwill at acquisition  



 –––– 


 

 

 




 


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