Clarification on Consolidations re R&R skills test

Hi<BR><BR>I took this test yesterday and didn't find it to bad although I didn't have a clue when it came to consolodations as we have never covered in class.<BR>On the Selco paper on question 2 you have to produce a consolidated P&L, I think that I did some of this OK as on the sales side I just did not include the internal transfers and overheads I just added together, however I stuggled on the COS side. On the Leeds store it had taken into account the internal transfer but on the York side it stated that the figure included the transfer from Leeds. At first I deducted the amount but then changed it back as it was the same batch of goods stated in the Leeds store, although the amounts differed because of timing differences.<BR><BR>If you havn't done this paper you probably won't have a clue what I am talking about but if you have I would be most grateful if you could please let me know if I was correct in not deducting the transfer figure on COS with regards to the York store<BR><BR>Sorry if I don't make sense as I havn't got the paper and it is quite difficult remembering the exact terminology<BR><BR>Thanks