【日商簿記２級】『商業簿記　第１９回』連結会計④（未実現利益の消去/ダウンストリーム/アップストリーム）

Thank you for watching my videos! ☺️✨ The 19th lecture video for the Nissho Bookkeeping Level 2 exam explains "Consolidated Accounting ④ (Elimination of Unrealized Profits)" 🌟 This video explains consolidated accounting from the big picture to each individual issue with easy-to-understand illustrations. This time, we'll be looking at the elimination of unrealized profits (downstream and upstream) ✨ In the elimination of unrealized profits, we'll even explain how the elimination of unrealized profits included in beginning and end items is often asked at the same time 😊 This is a voluminous topic that can be difficult to visualize from a textbook, so we've carefully explained it with illustrations. This is one of the most challenging sections of the Nissho Bookkeeping Level 2 exam, but it's well-illustrated and easy to understand, so beginners and anyone looking to review the textbook are welcome to watch. 😊 ✅ [Table of Contents] ✅ 0:07 What is the elimination of unrealized gains? 1:51 Eliminating unrealized gains included in end-of-period items (downstream) 4:44 Eliminating unrealized gains included in end-of-period items (upstream) 6:50 About the elimination of unrealized gains on non-depreciable fixed assets 7:24 Eliminating unrealized gains on non-depreciable fixed assets (downstream) 8:26 Eliminating unrealized gains on non-depreciable fixed assets (upstream) 10:27 Eliminating unrealized gains included in beginning-of-period items (downstream) 11:46 Eliminating unrealized gains included in beginning-of-period items (upstream) 13:36 Eliminating unrealized gains included in beginning & end-of-period items (downstream) 16:36 Eliminating Unrealized Gains Included in Beginning and Ending Accounts (Upstream) ✅Next Video [Nissho Bookkeeping Level 2] "Commercial Bookkeeping, Part 20" Head Office/Branch Accounting (Head Office/Branch Merger Financial Statements/Balance Sheet/Income Statement/Closing Adjustments)    • 【日商簿記２級】『商業簿記　第２０回』本支店会計（本支店合併財務諸表/貸借対照表/損...   🌟Nissho Bookkeeping Level 2 Course: Consolidated Accounting Part 1 Click Here🌟    • 【日商簿記２級】『商業簿記　第１６回』連結会計①（連結財務諸表/支配獲得日の連結会計...   🌟Nissho Bookkeeping Level 2 Course: Consolidated Accounting Part 2 Click here🌟    • 【日商簿記２級】『商業簿記　第１７回』連結会計②（支配獲得日後１年目の連結/支配獲得...   🌟Nissho Bookkeeping Level 2 Course: Consolidated Accounting Part 3 Click here🌟    • 【日商簿記２級】『商業簿記　第１８回』連結会計③（内部取引高の相殺/債権・債務の相殺...   🌟Nissho Bookkeeping Level 2 Course Playlist Click here🌟    • 【2026年度版】日商簿記2級 商業簿記講義｜知識ゼロから合格へ   🌟Real Experience! Learn How to Pass the Bookkeeping Level 2 Exam in One Month Click here🌟    • 【11分で解説】実体験！簿記２級に１ヶ月で合格する方法（転職にも役立つ資格）   🌟Experienced Experts Explain the Benefits! Here's why you should take the Bookkeeping Level 2 exam in 2022🌟    • 【日商簿記２級】経験者がメリットを解説！2022年に簿記２級を取るべき理由   🌟 [Nissho Bookkeeping Level 2] Top 5 Disappointing Study Methods That Won't Help You Pass🌟    • 【日商簿記２級】なぜか受からない残念な勉強法TOP５   🌟 Bookkeeping Level 2 Online vs. Paper Exam: Which is Better? (The one with the highest pass rate is by far ○○) Click here🌟    • 【９分で解説】簿記２級ネット試験vsペーパー試験受けるならどっち？(合格率が高いのは...   🌟 Recommended textbooks and practice books for studying for the Bookkeeping Level 2 exam are here🌟 ✅2024 Edition: Easy to Understand: Nissho Bookkeeping Level 2: Commercial Bookkeeping [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Easy to Understand Series) https://amzn.to/3TqDfWC ✅2024 Edition: Easy to Understand: Nissho Bookkeeping Level 2: Industrial Bookkeeping [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Easy to Understand Series) https://amzn.to/4coMCPA ✅Easy to Pass: Nissho Bookkeeping Level 2: Practice Exam Questions 2024 Edition [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Easy to Understand Series) https://amzn.to/3x4zWNC #Bookkeeping #BookkeepingLevel2 #NisshoBookkeeping #OnlineExam #ConsolidatedAccounting #UnrealizedProfit #EliminatingUnrealizedProfit #Upstream #Downstream #CommercialBookkeeping Please follow me on Twitter. ManeToku:   / mane_toku