Interactive BPP books for September 2026 exams, recommended by OpenTuition.
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Oh no 49 bad luck….
Yeah PUP was 600 and it should have been added to cost of sales and other treatments were in CSFP inventory…
Negative Goodwill was 3400 and should have treated in CSFP under non current assets.
Both sales figures were to deducted from Revenue and cost of sales…. 9000 and 4000
NCI Portion of loss was 757
and subsidiaries retained earning at acquisition was 14300 (Loss of 4600 divided by 6/12 and added to the retained earning at reporting 12000)
The exam was Good … but I had poor time management and I believe attempting whole the questions required at least three and half hour plus 15 minutes reading and planning time.
Passed with 57, Thanks god.
Not a difficult exam but needed much more time … 3 hour time was not sufficient for attempting all the five questions
