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  • University Of South Africa (Unisa)
  • FAC2602 - Selected Accounting Standards And Simple Group Structures (FAC2602)
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Summary FAC2602 Editable electronic copy of statements and journals for exam purposes

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10 pages
2021/2022 Written for academic year
Institution
University Of South Africa (Unisa)
Course
FAC2602 - Selected Accounting Standards And Simple Group Structures (FAC2602)
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Word document containing electronic copies of financial statements and journal entries that can be edit and save time during an exam. The document contains : *CONSOLIDATED STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME * Jornal enteries * Analysis of owners’ equity statement * CONSOLIDATED STATEMENT OF CHANGES IN EQUITY *CONSOLIDATED STATEMENT OF FINANCIAL POSITION * Indirect cash flow statement * Direct cash flow statement, with calculation formats These formats will eliminate students having upload issues with regard to the upload file sizes, since the document is edited and completed electronically and can be save as a PDF for upload once completed. This assist with an easy upload process.

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FAC2602 TEMPLATES.

CONSOLIDATED STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME FOR THE ENDED


Gross profit
Amin expenses -
auditors’ remuneration -
staff cost -
depreciation -
Profit before tax both
- dividends paid from analysis
Income tax expenses both
PROFIT FOR THE YEAR
other comprehensive income for the year
TOTAL COMPREHENSIVE INCOME FOR THE YEAR


JOURNAL ENTERIES


DR CR
Share capital - B LTD X
Retain earnings - B LTD X
Revaluation on land x
Goodwill X
Investment x
Non-controlling interest x
Elimination of owners equity of B LTD at acquisition


DR CR
Loan - A LTD X
Loan - B LTD has a () amount in X
info given
Elimination of intergroup loans


DR CR
Debentures - B LTD X
Investment in debentures - A LTD X


DR CR
Dividends received - a ltd X
Dividends paid - b ltd X

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Uploaded on
January 30, 2022
Number of pages
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Written in
2021/2022
Type
Summary
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