DFS June 2009

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sainty
sainty Registered Posts: 21 New contributor 🐸
in AAT Level 4 (Level 8 in Scotland)
i'm just revising the June 09 paper and doing the Part B 1.3 question, i can complete the Consolidated Statement of Financial Position but not the Consolidated Statement of Changes in Equity. this wasn't covered by our tutor and there is nothing in the Osbourne Book regarding this. Any ideas.

Thanks

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  • rachy1975
    rachy1975 Registered Posts: 366 Dedicated contributor 🦉
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    sainty wrote: »
    i'm just revising the June 09 paper and doing the Part B 1.3 question, i can complete the Consolidated Statement of Financial Position but not the Consolidated Statement of Changes in Equity. this wasn't covered by our tutor and there is nothing in the Osbourne Book regarding this. Any ideas.

    Thanks

    im not sure but i think they are:

    The retained earnings..
    Balance at beginning of year
    add profit from income statement
    less dividends paid
    equals balance at end of year...

    if youhave the osbourne book there is an extract on page 47

    hope this helps but please dont quote me on this, its just what i could find
  • bemusedstudent
    bemusedstudent Registered Posts: 19 New contributor 🐸
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    I think it only asks for the consolidated balance sheet?
  • taskey
    taskey Registered Posts: 1,800 Beyond epic contributor 🧙‍♂️
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    bemusedstudent wrote: »
    I think it only asks for the consolidated balance sheet?

    that is what i thought, have just done june 09 and did a cosolidated SOFP nothing out of the ordinary - unless i am missing something?

    Tracy
  • emmap2
    emmap2 Registered Posts: 16 New contributor 🐸
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    taskey wrote: »
    that is what i thought, have just done june 09 and did a cosolidated SOFP nothing out of the ordinary - unless i am missing something?

    Tracy
    I have just done it as well, and I can see nothing about Statement of changes in Equity,
    in fact does anyone know it it has come up in a previous paper so I can practise.
  • taskey
    taskey Registered Posts: 1,800 Beyond epic contributor 🧙‍♂️
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    not that i have seen.
  • sainty
    sainty Registered Posts: 21 New contributor 🐸
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    DFS June 09

    Think i'm worrying about nothing, only need to complete CSOFP as there is no Consolidated Income Statement. Thanks for your replies
  • katie2620
    katie2620 Registered Posts: 5 New contributor 🐸
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    sainty wrote: »
    i'm just revising the June 09 paper and doing the Part B 1.3 question, i can complete the Consolidated Statement of Financial Position but not the Consolidated Statement of Changes in Equity. this wasn't covered by our tutor and there is nothing in the Osbourne Book regarding this. Any ideas.

    Thanks
    If you go into the study zone in myAAT someone has redrafted the June 2009 paper and everything you need is there.
    The document is called- The presentation of financial statements: an illustrative guide

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