Practice · Written
Written practice
Every question in the exam is written: question 1 on group accounting (30 marks), question 2 on reporting and ethical implications (20 marks), and two Section B questions of 25 marks. Here each figure you enter is checked against the key with its working and source, 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 Arden groupQuestion 1 style · Syllabus D1 a to f · 30 marks · Free
- The Lyle groupQuestion 1 style · Syllabus D1 g to l · 30 marks
- The Rydal group: a foreign subsidiaryQuestion 1 style · Syllabus D3 · 30 marks
- The Hexham group: an associate and two judgementsQuestion 1 style · Syllabus D2 · 30 marks
- Marlow Co: sales with a right of returnQuestion 2 style · Syllabus A1 · 20 marks
- Penrith Co: the Kelvin unit's impairment testQuestion 2 style · Syllabus A1 · 20 marks
- Thorne Co: the Ashby leakQuestion 2 style · Syllabus F1 · 20 marks
- Selby Co: the Kelso Finance arrangementQuestion 2 style · Syllabus B1 · 20 marks
- Tarrant Co: revenue from refrigeration contractsSection B style · Syllabus C1 · 25 marks
- Mallory Co: impairment, a change in use and a planned saleSection B style · Syllabus C2 · 25 marks
- Sefton Co: storage, a store lease and a sale and leasebackSection B style · Syllabus C4 · 25 marks
- Brackley Co: convertible bonds and credit riskSection B style · Syllabus C3 a to e · 25 marks
- Linton Co: pension plan amendment and share appreciation rightsSection B style · Syllabus C5, C8 · 25 marks
- Ashby Co: provisions, an adjusting event and a lender's viewSection B style · Syllabus C7 · 25 marks