My acca -consolidate and associate come

My acca -consolidate and associate come

This week always rain .But my ACCA class still more and more .F7 is  almost learnt 70%. This week we learn the consolidate of statement .It is very hard to understand for me .It is most difficult is movement of equity .We must calculate about Goodwill .
       I wish after three days the class is almost  be close .It is good news  for me .  Our exam is around June .So it is around 60 days to prepare the exam .Uk taxation ,and auditing report ,and finance statement is OK now .But for me it is very hard the class is finance managerment .It is very hard to understand about  how to control the work capital ,and how to calculate them about cash ,invertory ,and other current asset ,and non current asset .
       I  don't know when I  birth the baby ,and after should i work or continue to learn the certification of my finance class .I few the time is so fast every day .And one year after one year is so fast .I like learning ,and also like working .How to choose ?So sometimes just forget it .
When I first to learn ACCA class  that is total 14 exams to get the ACCA certification .But around half of the year to learn ,I find my finance skill is improved .So i feel very happy . For example ,when i am in the group company to work ,I only know how to debt and credit the double entry ,And follow the format of our company the excel to entry the data .But not very clearly about evey subject of the Asset and liability ,how to forcus .When we learn the audit ,(F8),you will get how to control ,and which method is good control ,which method still have the risk of finance .
       When we do the finance statement and the profit and loss statement list ,we can follow the format ,and even the cash flow statement ,But if haven't the format ,how to do the new one ,I think some of us didn't know how to do ,because   from  the double entry to do the finance statement  and P&L,and cash flow statement ,how to select from the economic business to do ,I think we should still to learn and know clearly is better .And when the item give you the wrong entry ,So how to adjustment , we also can get it to learn from F7 finance reporting class .
        And when we do the group company ,the consolidate of the statement  ,from Chapter 8 to Chapter11,introduction of the consolidate and associate company .Holding share more than 50% is consolidate ,should do the consolidate of the statement ,and calculate of the GOOD WILL ,and retained earing of the movement ,and non-controlling interest and so on .But if it is associate company ,the holding share is from 20%-50% ,not control ,just significant inflent .The method is different from other company .
     When I learn more about my ACCA and my finance certification ,I like more about my career .