Problem

“memorising” a few of the entries is not the way! You would probably find questions easier if you understood WHY those entries are necessary

I assume that you have read through the course notes and watched the lectures

The next step, I suggest, is to work through all the mini exercises towards the end of the course notes (they start on page 197)

If you can get on top of those mini exercises, that will set you up well for questions involving consolidations and preparation of financial statements for a single entity

Meanwhile, to break up those mini exercises, you should be spending every spare moment of your time working through the mcqs from the revision kit of a reputable publisher

Don’t be disheartened on the first time through those mcqs – you’re probably only going to score 20% – 25% on the first time through

But each successive effort should see that score rate climb

DON’T write your attempts in the revision kit itself … write your attempts on a separate piece of paper so that you subsequent efforts are not influenced by your earlier attempts

In addition, you could watch the Revision Lectures where you can see me work through past examination questions on the screen

And, of course, whenever you hit a problem, you can always post on this forum and I shall get back to you

OK?