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4 years ago

14

Who developed the principle of whenever 2 objects come into contact with one another, materials are exchanged between them? sele

ct one:
a. alphonse bertillon
b. alec jeffreys
c. edmond locard
d. hans gross
e. francis galton?

1 answer:

e-lub [12.9K]4 years ago

3 0

Edmond locard created that buddy row

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Answer:

<u>Elimination Journal.</u>

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Explanation:

When dealing with consolidation of Financial Statements, the Equity and Retained Earning in the Subsidiary has to be eliminated from the records whilst the Investment in Subsidiary and the Non-Controlling Interest in Subsidiary are recognized.

Elimination of the common items in consolidation is done by the use of Pro-forma Journals.

<em>Goodwill</em> or <em>Gain on Bargain Purchase</em> are also recognized on the date of acquisition of subsidiary.

Goodwill is the excess of Purchase Price and Non-Controlling interest over the Net Assets Acquired.While Gain on Bargain Purchase is the excess of Net Assets Acquired over Purchase Price and Non-Controlling interest.

<u>Elimination Journal.</u>

Retained Earnings $210,000 (debit)

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Investment in Sandbox Corporation $270,000 (credit)

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