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Course Description
This unit is to provide learners with all the knowledge and skills required to prepare the consolidated financial statements for a simple group of companies in according with the General Accounting Principles for Small and Medium Sized Entities (GAPSME) regulations. The GAPSME is the default accounting framework for SMEs in relation to financial reporting. It should be noted that most business in Malta are small to medium and therefore adopt the GAPSME as their reporting framework. Learners will also acquire tools and techniques requires to analyse and interpret the financial statements of limited liability companies by the use of ratio analysis. By the end of this unit the learners should have the knowledge and understanding to prepare, evaluate, interpret and compare financial data presented in the financial statements.
Learning Outcomes
LO1. Identify the requirements for the preparation of the consolidated financial statements.
LO2. Prepare a consolidated balance sheet for a simple group structure.
LO3. Prepare a consolidated income statement for a simple group structure.
LO4. Evaluate the financial performance of business entities through the use of ratio analysis.
Minimum Entry Requirements
Successful completion of the MCAST Award in Introduction to Financial Reporting
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