Chap003_Class - Student Helpers p each class 2 students help with recording class p participation p reward 3 bonus points(maximum Participation 1

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± Student Helpers p ² each class: 2 students help with recording class participation ² reward: 3 bonus points (maximum) ± Participation point for answering a question or ask a ² 1 point for answering a question or ask a meaningful course-related question bonus points for doing in ass problems on ² 2 bonus points for doing in-class problems on the white board ² bonus points for collected answers to in- ass 1 3 bonus points for collected answers to in class exercises
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Recall: Summary of Cost Method 2
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l l S f E i t M t h d Recall: Summary of Equity Method 3
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4
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Chapter 3 Introduction to Consolidated Statements ± Overview of Consolidation ± Items to be Eliminated 5
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Consolidated statements present the financial position and results of operations pp for a parent and its subsidiaries as if they were a single entity . gy 6
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hich Entities are Consolidated? Which Entities are Consolidated? ± In a business combination, one company (parent) gains CONTROL over another company (called a “subsidiary” or “sub”).
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This note was uploaded on 05/01/2010 for the course MGMT 503 taught by Professor Staff during the Spring '08 term at Purdue University-West Lafayette.

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Chap003_Class - Student Helpers p each class 2 students help with recording class p participation p reward 3 bonus points(maximum Participation 1

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