What question did this study set out to answer?

The aim is to enhance the understanding of consolidated income statements among accounting students.

March 15, 2026The Accounting Review

Teaching Consolidated Income Statements--a New Approach.

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Authors

ESEarl A. SpillerCalifornia State University, Sacramento

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Implication

This new teaching method simplifies the income statement and elimination entries in financial statements, suggesting better understanding for students.

Key Points

The aim is to enhance the understanding of consolidated income statements among accounting students.
Introducing a new approach to teaching consolidated income statements.
Simplifying elimination entries related to intercompany sales into four logical steps.
Using box diagrams and modified worksheets to aid in teaching.
Focusing on each statement separately to reduce complexity.
Improved comprehension of elimination entries in consolidated financial statements.
Enhanced student engagement through simplified teaching techniques.

Cite This Study

Earl A. Spiller (1962) studied this question.

synapsesocial.com/papers/69b5ff5c83145bc643d1bdce https://doi.org/10.2308/tar-7098443

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Bookmark

Implication

This new teaching method simplifies the income statement and elimination entries in financial statements, suggesting better understanding for students.

Teaching Consolidated Income Statements--a New Approach.

Discussion

Member takes

Implication

Key Points

Cite This Study

Teaching Consolidated Income Statements--a New Approach.

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider