Professional Documents
Culture Documents
Centre For International Programmes
Centre For International Programmes
HELP University
University of Finance-Marketing, Ho Chi Minh City
Dear Students,
2. Examination Topics:
The Mid-Term Examination covers the following topics:
❖ Basic Partnership – Profit & Loss Appropriation & GOODWILL & REVALUATION
❖ Accounting for club and Socities
3. References:
Students must know:
❖ Based incomeplete records students must be able to prepare profit & loss statement, & equity
❖ Based on information students must be able to prepare profit & loss statement, profit & loss
appropriation statement, current account, capital account & statement financial position taking
into consideration of admission of new partner, goodwill & revaluation.
4. Examination Duration:
• 3 hours
5. Assessment Contribution:
• The Mid-Semester Examination accounts for 20% of the overall marks of this paper.