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advanced Financial Accounting Excel practice problem in this presentation were to go through a practice problem in Excel related to a consolidation a consolidation where we have a parent-subsidiary relationship there will be a non controlling interest that means that the parents is not owning 100% but does own a controlling interest over 51% therefore having a non controlling interest that will also be an intercompany transfer of equipment and land thats our major focal point for this consolidation get ready to account with advance financial accounting here we are in our Excel worksheet we got the information on the Left were going to enter that information into the blue area on the right where we got our worksheets and then weve got our journal entries and then we have our consolidation worksheet lets go back to the data on the Left which says P purchased a percent of us voting common stock on January 1st 2000 x0 peas the parent as the subsidiary purchased took place in 2000 x0 p