Bodhixt
ACCA practice for UK students
Medium–hard FR group accounting mock, plus FA, MA and BT practice — then finish official CBE work on ACCA’s platforms.
Consolidated Financial Statements
Group accounting · ACCA FR / path to SBR
How a parent and subsidiaries are presented as one economic entity — control (IFRS 10), business combinations and goodwill (IFRS 3), NCI in equity, consolidated profit attribution, and intra-group eliminations. Heavily tested in Financial Reporting (FR).
- Consolidated statement of financial position (NCI in equity)
- Consolidated statement of profit or loss (profit to NCI)
- Business combinations — IFRS 3 (goodwill, NCI measurement)
- Consolidated financial statements — IFRS 10 (control)
Mock test · hard
Consolidated Financial Statements Mock
30 questions · 55 min · hard multi-step goodwill, upstream/downstream PURP, mid-year acquisitions, associates
Exam-style traps (mark-up vs margin, legal fees in consideration, NCI vs group RE). Mapped to FR group topics and IFRS 3 / 10 / IAS 28. Original Bodhixt MCQs — not ACCA past papers.
Start group accounting mock →Financial statements (FA)
Statement of financial position, profit or loss, equity changes and cash flows — core FA reporting topics.
More practice (FA · MA · BT)
Business and Technology (BT)
Business & Technology Quick Quiz
12 Q · 20 min · quiz
Financial Accounting (FA)
Bookkeeping & Adjustments Quiz
12 Q · 20 min · quiz
Management Accounting (MA)
Management Accounting Quick Quiz
12 Q · 20 min · quiz
Business and Technology (BT)
Business & Technology Mock Test
25 Q · 45 min · mock
Management Accounting (MA)
Management Accounting Mock Test
25 Q · 45 min · mock
Official ACCA resources
Official
ACCA Practice Platform
Live CBE layout, specimen and past exam content, self-marking and feedback — free for ACCA students.
Open Practice Platform →Official
ACCA Study Hub
Free syllabus content, chapter quizzes and revision questions. Pair with the Practice Platform for exam-standard CBE practice.
Open Study Hub →Disclaimer
Bodhixt is not affiliated with ACCA. Practice questions are original and mapped to ACCA syllabus topics and IFRS principles (including FR group accounting). They are not ACCA past papers or Study Hub content. Always verify against the current syllabus and practise on ACCA’s official platforms before your exam.
ACCA practice FAQ
Are these official ACCA past papers?
No. Bodhixt quizzes are original, syllabus-aligned practice questions. For specimen and past exam content in the live CBE layout, use the ACCA Practice Platform.
What is covered in the Group Accounting mock?
FR-level consolidated financial statements: IFRS 10 control, IFRS 3 goodwill and NCI (full vs proportionate), consolidated SFP and P&L, intra-group eliminations, PURP, mid-year acquisitions, and IAS 28 associates. Hard multi-step MCQs with exam-style traps and workings in the explanations.
Which papers are covered?
Financial Reporting (FR) group accounting mock, plus Applied Knowledge FA, MA and BT practice. Use ACCA’s official platforms for full constructed-response CBE practice.
Is there negative marking?
No. Score is number correct out of total, similar to ACCA objective-test style practice.
Where should I practise the real CBE?
Use ACCA’s free Practice Platform for exam-format practice and self-marking, and the ACCA Study Hub for syllabus content and chapter quizzes.