Blank worksheets for Week 11 tutorial questions Topic: Intra-group transactions 20.15 Group Consolidation worksheet at 30 June 20X7: Combined Parasite Host Sum Eliminations Dr Cr Profit or loss statement Sales 15 000 000 6 000 000 21 000 000 Other revenues 100 000 100 000 Total revenue 15 100 000 6 000 000 21 100 000 Expenses Cost of sales 12 000 000 3 000 000 15 000 000 Depreciation 1 450 000 300 000 1750 000 Other expenses 1 350 000 2 400 000 3 750 000 Total expenses 14 800 000 5 700 000 20 500 000 300 000 300 000 600 000 Profit or loss Retained profits analysis Retained profit 1 July 20X6 300 000 100 000 400 000 Balance sheet Retained profit Paid-up capital 600 000 400 000 1 000 000 6 000 000 1 500 000 7500 000 Reserves Owners' equity 1 000 000 400 000 1 400 000 7 600 000 2 300 000 9 900 000 Debentures Other liabilities 650 000 650 000 2 500 000 700 000 3 200 000 Accumulated depreciation 2 000 000 550 000 2 550 000 Total equities and asset contras 12 100 000 4 200 000 16 300 000 Inventory Accounts receivable Debentures Investment in subsidiary Land Depreciable assets 1 000 000 800 000 1 800 000 400 000 400 000 650 000 650 000 2 000 000 2 000 000 1 000 000 1 000 000 8 450 000 2 000 000 10 450 000 Total assets 12 100 000 4 200 000 16 300 000