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In this tutorial video, the focus is on how to consolidate beds, a topic that is essential to accounting students. The video aims to provide a clear demonstration of basic consolidation procedures to help viewers excel in their accounting skills. The case study presented involves Mummy Corporation owning 80% of Baby Limited shares since Baby's incorporation. For more in-depth learning on consolidation and other accounting topics, viewers are encouraged to visit IFRSbox.com for courses and quizzes.