-- Reference --
Example 1
The following is an example of a consolidated file containing two sub-companies. This example is unchanged whether the sub companies' records are maintained internally or in external client files.
| Consolidated Client File | |
|---|---|
| Sub Company A | (posting account) |
| Map number 111 Cash and Short Term Deposits |
Account number 102 Bank Account |
| Balance = $500 | Balance = $500 |
| Sub Company B | (posting account) |
| Map number 111 |
Account number 102 Bank Account |
| Balance = $600 | Balance = $600 |
|
Combination Account (non-posting account that adds up all accounts assigned to map number 111) |
|
| Account number 102 | |
| Balance = $1100 |
