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June 15 Q1 b(i)

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › June 15 Q1 b(i)

  • This topic has 1 reply, 1 voice, and was last updated 9 years ago by Tazz.
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  • November 29, 2015 at 8:32 pm #286212
    Tazz
    Member
    • Topics: 8
    • Replies: 11
    • ☆

    Hi, I had a q. I’m confused

    For Revenue, at YE 31 Mar 15

    Revenue for Bycomb is 24,200 and Cyclip is 10,800.

    There is a note.. Sales from Bycomb to Cyclip in the post-acquisition period were $3 million at a mark-up on cost of 20%. Cyclip
    had $420,000 of these goods in inventory as at 31 March 2015

    Bycomb has 80% and 9 months pst-acq when consolidating.

    I thought the pup would be: 20/120 x 420,000 = 70,000.

    And then when consolidating it’s 24,200 + 8100 – 70 = 32, 230.

    why is the Pup adjustment missing in the answers? I’m confused

    November 29, 2015 at 8:52 pm #286213
    Tazz
    Member
    • Topics: 8
    • Replies: 11
    • ☆

    Don’t wrry .. i got it.

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