弗洛伊德·A·比姆斯-高级会计学（第10版）Beams10e_Ch04.pptVIP

? Pearson Education, Inc. publishing as Prentice Hall Beams, Advanced Accounting 10e, Ch. 4 Pearson Education Inc., publishing as Prentice Hall Preparing the Worksheet Statements are entered onto the worksheet: Income statement Statement of retained earnings Balance sheet Columns needed: Parent Subsidiary DR and CR columns for elimination entries Consolidated Completing the Worksheet Enter Parent and Sub. amounts at 100% of book value. (Even if parent owns less) Enter elimination entries into the DR and CR columns. (Check totals) Consolidated expenses, dividends and assets: Add parent, subsidi