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Notes for the Consolidation Topic of ACF2100 Financial Accounting.
The hardest, and most important topic of the unit is Consolidation.
These notes provide a step-by-step guide of how to account for every entry in the consolidation process.
Notes include 9 pages of different entries for the four consolidation steps of Pre-acquisition analysis, BCVR entires, Pre-acquisition entries, and Consolidation journal entries of intra-group transactions.
Overall a very detailed and comprehensive set of notes that helped me achieve a Distinction on the exam.
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