AF 314 FINAL EXAM

FRIDAY 22nd JANUARY 2021, 1:00 to 4.00 PM

Exam Format

• The final examination is of three hours duration with ten minutes of reading time.
• Attempt ALL questions.
• Questions must be answered on the separate answer booklet.
• The exam will be closed book, answered under examination conditions and of
examination standard.
• You are not permitted to access any books, notes or other written materials during the
exam.
• Non-programmable and non-text retrieval calculators may be used.
• The exam consists of:

Question 1 (20 marks) – Theory (short answer questions).

Question 2 (8 marks) – Cash Flow Statements.

Question 3 (12 marks) – Insolvency and Liquidation

Question 3 (20 marks) – Business Combinations.

Question 4 (25 marks) – Consolidation.

Question 5 (15 marks) – Accounting for investments in associates.

• The exam will test materials covered up to Lecture 12 (i.e. till Insolvency and
Liquidation)

Additional Information

• You need to arrive at the venue 20 minutes earlier with your valid student ID cards.
• Ensure that you have paid your fees for the course.