Practice · Section C

Section C practice

The exam’s Section C is 2 questions of 20 marks on preparing and interpreting financial statements for a single entity or a group. Here each figure you enter is checked against the key with its working, and Mia reads each written part: she says which points your answer makes and what to add next, with no mark and no model answer.

• The Calder group: interpreting consolidated statementsInterpretation · Syllabus C1, C2, C3, C4 · 20 marks · Free
• Moorcroft Co: a change of accounting policyInterpretation · Syllabus C1, C2, C3, C4 · 20 marks
• Ashmere Leisure Trust: a not-for-profit entityInterpretation · Syllabus C1, C2, C3, C4 · 20 marks
• Corran Co: statement of profit or loss and financial positionPreparing statements · Syllabus D1 · 20 marks
• The Haldon group: consolidated statement of profit or lossConsolidation · Syllabus A4, D2 · 20 marks
• Wenning Co: statement of cash flowsStatement of cash flows · Syllabus D1 · 20 marks
• Ashgill Co: statement of cash flowsStatement of cash flows · Syllabus D1 · 20 marks