Course contents

The course is designed for accountants who are required to prepare group accounts. It is ideal for accountants who have not completed a consolidation since taking their professional exams through to those with considerable group accounts experience looking for a refresher. The course starts from the very basics of preparing a consolidated set of financial statements. It includes coverage of the journal entries you will need to perform and consider.

The course will use a case study to demonstrate the key issues you must know in preparing group accounts.

The course will draw its contents from:

    Background to group accounts
  • Basic principles
  • Which groups do and which do not need to prepare group accounts
  • Companies Act requirements
  • Difference between merger and acquisition accounting
  • Review of disclosure requirements
  • How to prepare group accounts
  • Problem areas in completing group accounts
  • Profit and loss accounts
  • Balance sheets
  • Impact of FRS 102
  • The course includes coverage of the audit implications
Course type
Financial statements