$1.$ Describe the principles outlined in ASC Topic $810$ related to consolidating the client$$s financial statements.

The principals outlined in ASC Topic $810$ related to consolidating the client$$s financial statements include

$2.$ Describe the steps taken to consolidate the client$$s financial statements.

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$3.$ Explain the purpose of consolidating the client$$s financial statements.

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$4.$ Evaluate the disclosure requirements in the parent company$$s financial statements.

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Part Three: Partnerships

Address elements one through five in a minimum of three to five sentences each:

$1.$ Contrast general and limited partnerships as they relate to the client.

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$2.$ Describe the accounting methods available to partnerships.

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$3.$ Analyze the effect a partnership has on capital accounts.

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$4.$ Analyze how income and loss are allocated in the partnership.

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$5.$ Explain the implications of a partner withdrawing or the partnership dissolving.

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