Parent Co. owns 80% of Subsidiary Co. During 2021, Parent Co. sold goods with a 40% gross profit to Subsidiary Co. Subsidiary Co. sold all these goods in 2021. For 2021, consolidated financial statements, how should the summation of Parent Co. and Subsidiary Co.'s Income statement be adjusted?   A. No adjustment is necessary.   B. Sales and cost of goods sold should be reduced by 80% of the intercompany sales.   C. Net income should be reduced by 80% of the gross profit on the intercompany sales.   D. Sales and cost of goods sold should be reduced by the intercompany sales.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Parent Co. owns 80% of Subsidiary Co. During 2021, Parent Co. sold goods with a 40% gross profit to Subsidiary Co. Subsidiary Co. sold all these goods in 2021. For 2021, consolidated financial statements, how should the summation of Parent Co. and Subsidiary Co.'s Income statement be adjusted?

 

A. No adjustment is necessary.
 
B. Sales and cost of goods sold should be reduced by 80% of the intercompany sales.
 
C. Net income should be reduced by 80% of the gross profit on the intercompany sales.
 
D. Sales and cost of goods sold should be reduced by the intercompany sales.
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