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

question 30

Multiple Choice

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

• A) adjust the amounts that have been recorded for intragroup sales.
• 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:

Condensed Structural Formula

A condensed structural formula is a method of describing the elements or molecules that compose a compound and their arrangement in a compact form without drawing full structural diagrams.

Dimethylbutane

An organic compound with the formula C6H14, a type of alkane that is used as a fuel.

Dimethylpentane

An isomer of hexane, used as a reference fuel in octane rating and found in various petroleum distillates.

Ethylbutane

A chemical compound that is a structural isomer of octane, with the formula C6H14.