divya .. i hope i am not bugging u with all my questions... just wanted to get my every single doubt cleared....soo i am aking about that again and again

The minority interest is presented in consolidated BS after long-term debt but before stockholders' equity (page F3-27, Becker)

Computation :-

Subsidiary's stockholder equity x Minority interest %

I am not really sure where you are getting confused. Conceptually, if out of 100% subsidiary , 80% company is parent's, rest 20% is minority's....

We are consolidating assets, liabilities of subsidiary in parent's books and minority interest is presented in liabilities section because it's not parent's !!

Example on page F3-28 discusses the computation of minority interest. It's a great example ! 

No, you are not bugging me, jrupa.... However, I am not sure that where you are getting confused exactly.... First of all, don't be panicky ! This would lead you to getting confused about the topics which you are already sure of....

For consolidations, you won't be told to prepare the consolidated IS or BS all by yourself. The presentation is already provided as you must have seen in the current sims in Becker software.

You would be required to "fill in the blanks".... And, honestly speaking if you know what comes in, what goes out, you would be able to balance the BS easily.

Good Luck !

thanks for making me feel comfortable divya .. thanks a lot u are a real good person i have ever seen with such a helping nature

i was only confused that while u calculate the profit for the parent company while consolidating u take his shares in subsidiary's net income after the date of aqccuisition rt? but while presenting it in balance sheet u take full net incoem of susidiary and against that u take minority part ,which in turn is same... rt?

i was confused becoz while calculating consolidated net income i was using 100% of subsidiary as i thought it will be having minority intrest against it .. but thats wrong rt.. (and thats what i did in final exam review qs which i gave u the ex) 

but now I am fine as i said .. u take only his % share of income . thanks divya