In the Figure Above, What Does Item 3 Refer To

question 31

Multiple Choice

In the figure above, what does item 3 refer to?

• A) Count of EnrollmentID field
• B) Sum of EnrollmentID field
• C) Subtotal of records with numeric values
• D) Total of EnrollmentID field

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Definitions:

Proportionate Consolidation Method

A method of accounting where a parent entity combines its share of the subsidiary's assets, liabilities, incomes, and expenses line by line into its financial statements.

Non-Controlling Interest (NCI)

A portion of the equity in a subsidiary not attributable, directly or indirectly, to a parent company, reflecting the minority shareholders' stake.

Consolidated Balance Sheet

A financial statement that presents the assets, liabilities, and shareholders' equity of a parent company and its subsidiaries as a single entity.

Consolidated Retained Earnings

The portion of earnings not distributed as dividends to shareholders and consolidated from both the parent company and its subsidiaries.