Goodwill:
The way in which goodwill is shared depends on the whether NCI's are calculated using Fair values OR net identifiable assets.

If Goodwill is calculated using the NIA:
The whole amount goes to the Parent company only, NCI's do do not get a share.

Post acquisition:
The non-controlling shareholders' share of profits at acquisition net assets (equity) (as adjusted)- is credited to non-controlling interests. Do not forget INCREASES AS WELL.
=Adjustment of Equity x Non-Ctrl%

Dividends:
Dividends to NCI's (from the S)
must be debited to them, to reduce their interest in the group's net assets.

Inventories: Pro-formas
dr Sales
cr COS
unearned profits:
dr COS
cr Invetory