Goodwill on consolidation and Point of sale: Difference between pages

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An asset reported in a consolidated group balance sheet, based on the excess - if any - of the purchase price paid for the investment in a subsidiary, over the holding company's share of the subsidiary's net assets.
(POS).  


The use of payment cards at a retail location (point of sale).


== See also ==
The relevant payment information is captured either by paper vouchers or by electronic terminals. 
* [[Goodwill]]
* [[Group accounts]]
* [[Subsidiary]]


Increasingly, electronic terminals can also transmit the information - this process is called, Electronic funds transfer at the point of sale (EFTPOS).


=== Other resources ===


[[Media:Apr15TTqualifications45-47.pdf| All together now, The Treasurer, 2015]]
== See also ==
* [[Electronic funds transfer at point of sale]]

Revision as of 13:27, 21 August 2013

(POS).

The use of payment cards at a retail location (point of sale).

The relevant payment information is captured either by paper vouchers or by electronic terminals.

Increasingly, electronic terminals can also transmit the information - this process is called, Electronic funds transfer at the point of sale (EFTPOS).


See also