【連結財務諸表】日商簿記２級（連結損益計算書・連結貸借対照表）〜図解でわかりやすく解説〜

Thank you for always watching my videos ☺️✨ This video provides a detailed explanation with illustrations of the consolidated financial statements (consolidated income statement and consolidated balance sheet) for the Nissho Bookkeeping Level 2 exam. Use this to prepare for Question 2 before the exam! ✨ Please subscribe to our channel! ✨    / @manetoku   ✅ [Table of Contents] ✅ 0:02 About Consolidated Financial Statements 1:04 How to Solve Consolidated Financial Statements 2:12 ① Adjusting Consolidation Journal Entries Upon Acquisition of Control 5:39 ② Adjusting Consolidation Journal Entries for the First Year of Consolidation 8:48 Amortization of Goodwill 9:53 Transfer of Subsidiary's Net Income (Loss) 10:55 Adjustment of Subsidiary Dividends 13:24 Eliminating Net Sales and Cost of Sales 14:41 Eliminating Unrealized Profits (Downstream) 17:37 Eliminating Accounts Receivable and Accounts Payable 19:03 Adjustment of the Allowance for Doubtful Accounts 21:18 Preparing a Consolidated Income Statement 27:02 Preparing a Consolidated Balance Sheet 30:52 [Summary] How to Solve Consolidated Financial Statements 32:45 Supplementary Video on Consolidated Accounting 33:53 Nissho Bookkeeping Level 2 Exam Preparation Video 34:09 About the Nissho Bookkeeping Level 2 Lecture Video Please also follow me on Twitter. Manetoku:   / mane_toku   [Business Inquiries] Please contact me at the following email address: [email protected] -------------------------------------------------------------------- 🌟 Consolidated Accounting 1 (Consolidated Financial Statements / Consolidated Accounting as of the Acquisition Date / Wholly Owned Subsidiaries / Partial Owned Subsidiaries / Elimination of Investment Differences / Goodwill)    • 【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...   🌟 Consolidated Accounting 2 (Consolidated Accounting in the First Year After the Acquisition Date / Consolidated Accounting in the Second Year After the Acquisition Date / Timetable / Opening Journal Entries / Consolidation Adjusting Journal Entries) https://youtu.b e/BkzpPcWfKVQ 🌟 Consolidated Accounting ③ (Offsetting of Intercompany Transactions/Offsetting of Receivables and Payables/Adjustment of End-of-Period Allowance for Doubtful Accounts/Adjustment of Beginning-of-Period Allowance for Doubtful Accounts)    • 【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...   🌟 Consolidated Accounting ④ (Elimination of Unrealized Profits/Downstream/Upstream)    • 【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...   -------------------------------------------------------------------- 🌟 [15 Journal Entry Questions] Nissho Bookkeeping Level 2 (Actual Exam) Level) ①    • 【仕訳問題15問】日商簿記２級（本試験レベル）〜第1問対策にオススメ〜   🌟 [15 Journal Entry Questions] Nissho Bookkeeping Level 2 (Actual Exam Level) ②    • 【仕訳問題15問】日商簿記２級（本試験レベル）②〜第1問対策にオススメ〜   -------------------------------------------------------------------- ✅Nissho Bookkeeping Level 2 Course (Commercial Bookkeeping) [🌟Consolidated Accounting Explained🌟] https://www.youtube.com/playlist?list... H3HLuUKDofGnIkzAa ✅Nissho Bookkeeping Level 2 Course (Industrial Bookkeeping) [🌟Pass from Zero Knowledge🌟]    • 【2026年度版】日商簿記2級 工業簿記講義｜知識ゼロから合格へ   -------------------------------------------------------------------- From the perspective of a current accounting professional, I provide information on the Nissho Bookkeeping Level 2 and Level 3 exams, with the theme "Easy to Understand Even with Self-Study!" I strive to create easy-to-understand videos so that many people can pass! ✨ 🌟 Recommended textbooks and practice books for studying for the Bookkeeping Level 2 exam are here! 🌟 ✅2024 Edition: Clearly Understandable: Nissho Bookkeeping Level 2 Commercial Bookkeeping [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Clearly Understandable Series) https://amzn.to/3TqDfWC #Bookkeeping #ConsolidatedAccounting #Manetoku #ConsolidatedFinancialStatements #ConsolidatedSettlementStatement