The Non-Controlling Interest Columns on a Consolidation Worksheet Are Used

question 12

Multiple Choice

The non-controlling interest columns on a consolidation worksheet are used to:

• A) adjust the amounts that have been recorded for intragroup revenue transactions.
• B) adjust the amounts that have been recorded for intragroup services.
• C) eliminate the recorded amounts of the non-controlling investment in the subsidiary.
• D) compile the amounts of non-controlling interest and parent share of particular line items.

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Definitions:

Flexible Benefit Programs

Employee benefit plans that allow individuals to choose from a range of options best suited to their personal needs or situations.

Medical Coverage

Insurance or plans that provide reimbursement or direct payment for healthcare services to the insured individuals.

Prescription Drug Coverage

A health insurance benefit that helps pay for prescribed medication.

Short-term Disability Plan

An insurance program that provides employees with a portion of their income for a limited period when they are unable to work due to illness or injury.