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This video tutorial focuses on how to consolidate beds, a fundamental concept in accounting. Consolidation is commonly examined in exams and is a key skill for advancing in the accounting field. The demonstration in the video covers basic consolidation procedures to provide a strong foundation for more complex issues. The tutorial is presented by Silvia, the founder of IFRS box, who offers courses and quizzes on the topic. The case study presented involves Mummy Corporation owning 80% shares of Baby Limited since its incorporation.
