HD Financial Accounting Notes

Description

These notes cover the ACC2100 unit. Includes summary notes as well as my own original practice questions which are extremely useful for the exam and assessments. Mainly covers Consolidation, the biggest topic in the unit which most students struggle with. With these notes, there is no need to struggle. Topic 5 - Property, plant & equipment Topic 6 - Impairment & business combinations Topic 7 - Intro to consolidation: Controlled entities Topic 8 - Consolidation: Wholly-owned subsidiaries (BCVR) Topic 9 - Consolidation: Intragroup transactions Topic 10 - Consolidation: Non-controlling interest Topic 11 - Equity accounting