ACCA Financial Accounting
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Introduction
1. The context and purpose of financial reporting
2. Accounting principles, concepts and qualitative characteristics
3. Double-entry bookkeeping and accounting systems
4. Recording transactions and events
5. Reconciliations
6. Preparing trial balance
7. Preparing financial statements
8. Preparing basic consolidated financial statements
8.1 Introduction to group accounts
8.2 Acquisition method
8.3 Intra-group trading adjustments
8.4 The consolidation procedures
8.5 Investment in associates
8.6 Consolidated statement of financial position
8.7 Consolidated statement of profit or loss
9. Interpretation of financial statements
Wrapping up
8.6 Consolidated statement of financial position
