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Hi Mr Moffat and thank you for your great lectures and notes!
I have one issue and I can’t get my head around it. I failed x2 getting a 48 and a 49 in like 3 days… it happened last January and now I am having my 3 attempt this week(I’m still so scared) .. however I want to focus on getting good marks in section B, consolidation is a problem. How can I improve except for trying multiple questions? As in, I’m getting confused as to when purp is calculated, if sale is done from subsidiary to parent, is there a different treatment in this calculation please?
That is awful just being 1 or 2 marks away from passing and I hope that you make it this time.
The best way of learning is indeed to practice more and more questions (I assume that you have a Revision Kit from one of the ACCA Approved Publishers?)
Also, do make sure in Section A that you do not spend too much time on any one question (you can always come back to hard ones later if you have the time) and for any multiple choice questions that you have not had time to answer then do guess an answer – just one right guess would turn a fail into a pass.
With regard to your question on consolidations, the basic treatment is the same but the PURP is subtracted from the retained earnings of the company that did the selling to the other company.
Yea it is very frustrating indeed, I really do hope that I get a pass this time, fingers crossed 🙂
Yes I have, will continue working some more questions from it. Will apply your answer in one of my question, i believe its clear now! Many thanks!:)
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