The Following Consolidation Adjusting Journal Entries Appeared at the End

question 15

Multiple Choice

The following consolidation adjusting journal entries appeared at the end of a period in which the parent sold all of its shareholding in a subsidiary.It received $1 200 000 for the shares. $$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Profit on sale of investment } & 500000 & \\\hline \mathrm { Dr } & \text { Loss on sales of subsidiary } & 250000 & \\\hline \mathrm { Cr } & \text { Profit after tax } & & 179000 \\\hline \mathrm { Cr } & \text { Retained earnings } & & 271000 \\\hline \mathrm { Cr } & \text { Revaluation reserve } & & 300000 \\\hline\end{array}$$ The 'Cr-Profit after tax' entry above represents:

• A) the profit made by the parent on the sale of the shares.
• B) the profit made by the economic entity on the sale of the shares.
• C) the amount accruing to the minority interest of the subsidiary.
• D) the share of profits derived by the subsidiary in the current period, up to the time of divestment.

Understand the core principles of psychoanalysis, including defense mechanisms and the role of the unconscious.

Analyze the psychoanalytic perspective on adjustment, transcendence, and the role of society in individual development.

Distinguish between various therapeutic approaches, including psychoanalysis, and their perspectives on freedom, choice, and responsibility.

Recognize the formal processes in psychoanalytic therapy, such as dealing with resistance, transference, and countertransference.

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Definitions:

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A progressive neurological disorder characterized by memory loss, cognitive decline, and personality changes, leading to severe dementia.

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A tool used to detect and prevent falls or unassisted exits from a bed, typically utilized in healthcare settings for patient safety.

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A neurological condition characterized by episodes of uncontrolled electrical activity in the brain, leading to seizures.