This series uses diagrams to clearly explain the most difficult topic in the Level 2 Nissei Bookkeeping Examination: "Consolidated Accounting."
This is the first installment in our Consolidated Accounting series, covering the overall structure of consolidated financial statements, consolidated accounting on the date of acquisition of control, full and partial ownership of subsidiaries, offsetting and elimination of investments and capital, and goodwill. ✨
This is recommended not only for those preparing for the online and unified exams, but also for those learning consolidated accounting for the first time or those who found it difficult to visualize even after reading textbooks. 😊

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📘 Next up: "Consolidated Accounting ②"
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If you have finished watching Consolidated Accounting ①, please continue by learning about consolidated accounting after the date of acquisition of control.

▶Consolidated Accounting ② | Year 1 & 2 After Acquisition of Control / Timetable / Opening Journal Entries
【日商簿記２級】『商業簿記　第１７回』連結会計②（支配獲得日後１年目の連結/支配獲得...

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✅What you will learn from this video
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• What are consolidated financial statements?
• The relationship between parent and subsidiary companies
• Consolidated accounting on the date of acquisition of control
• Treatment when a subsidiary is fully owned
• Treatment when a subsidiary is partially owned
• The concept of non-controlling interests
• Offsetting and elimination of investments and capital
• Why goodwill arises and how to calculate it

Consolidated accounting is not just about memorizing journal entries; it's important to understand the process of combining the financial statements of the parent and subsidiary companies to create a single financial statement for the corporate group.

First, let's grasp the overall picture with diagrams, and then connect the journal entries and calculations 😊

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✅Table of Contents
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0:19 What are Consolidated Financial Statements?
2:59 Consolidated Accounting on the Date of Acquisition of Control | Fully Owned Subsidiary
6:02 Consolidated Accounting on the Date of Acquisition of Control | Partially Owned Subsidiary
11:06 Offsetting Investments and Capital, and Goodwill

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✅Recommended Learning Order for Consolidated Accounting
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①Consolidated Accounting① [Current Video]
Consolidated Accounting on the Date of Acquisition of Control, Full Ownership/Partial Ownership, Goodwill

②Consolidated Accounting②
Year 1 & 2 After the Date of Acquisition of Control, Timetable, Opening Journal Entries
【日商簿記２級】『商業簿記　第１７回』連結会計②（支配獲得日後１年目の連結/支配獲得...

③Consolidated Accounting③
Internal Transactions, Receivables/Payables, Adjustment of Allowance for Doubtful Accounts
【日商簿記２級】『商業簿記　第１８回』連結会計③（内部取引高の相殺/債権・債務の相殺...

④Consolidated Accounting④
Elimination of Unrealized Profits, Downstream, Upstream
【日商簿記２級】『商業簿記　第１９回』連結会計④（未実現利益の消去/ダウンストリーム...

Please use this if you want to learn the lectures in order 😊
▶Nissho Bookkeeping Level 2 Commercial Bookkeeping Lecture Summary
【2026年度版】日商簿記2級 商業簿記講義｜知識ゼロから合格へ

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📝Try the practice problems after the lecture
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After learning the basics of consolidated accounting, try the problems of creating consolidated income statements and consolidated balance sheets.
▶【Consolidated Financial Statements】Nissho Bookkeeping Level 2｜Consolidated Income Statement and Consolidated Balance Sheet
【連結財務諸表】日商簿記２級（連結損益計算書・連結貸借対照表）〜図解でわかりやすく解説〜

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✅Related Lecture Videos
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If you are unsure about the prerequisites, please also use these videos.

▶Securities [Part 1]
【日商簿記２級】『商業簿記　第１０回』有価証券（前半）/売買目的有価証券/満期保有目...
▶Securities [Part 2]
【日商簿記２級】『商業簿記　第１１回』有価証券（後半）/有価証券の評価替え/全部純資...
▶Goodwill
【日商簿記２級】『商業簿記　第１回』株式の発行・合併
▶[1-Month Passing Roadmap] Study Method to Pass the Nissho Bookkeeping Level 2 Exam Through Self-Study
【11分で解説】実体験！簿記２級に１ヶ月で合格する方法（転職にも役立つ資格）

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🌟For those who want to pass the Nissei Bookkeeping Level 2 exam through self-study
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This channel posts lecture videos, journal entry problems, and exam preparation videos for Nissei Bookkeeping Levels 2 and 3, from the perspective of ...