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Tutorial_and_Practice_Questions_Lecture_Topics_9_10_11_12

Tutorial_and_Practice_Questions_Lecture_Topics_9_10_11_12 -...

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Week Beginning Lecture/Topics Required Week 9 20 Sept. (JK) Lecture Topic 9 Consolidation: Introduction and Basics Acquisition analysis for business combination o Allocation of cost of business combination o Measurement of goodwill or excess Explain the meaning of control and identify the group subject to consolidation Prepare the pre-acquisition entries for the investment asset in the subsidiary Fair value adjustments on consolidation including tax consequences Prepare basic consolidation worksheet o Line-by-line aggregation o Eliminations and adjustments Tutorial Questions: Picker et al, Ch.22 DQ21 Picker et al, Ch.23 Exercise 23.3 Practice Questions: Picker et al, Ch.22 DQ1, DQ2, DQ3, DQ4, DQ5 Picker et al, Ch.23 DQ1, DQ2, DQ5, DQ6 Exercise 23.1 Exercise 23.10 Problem 23.3 Week 10 27 Sept. (JK) Lecture Topic 10 Consolidation: Intra-group transactions Prepare consolidated journal entries for: o Intra-group sale of inventory o Unrealised profit in opening inventory o
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