Professional Documents
Culture Documents
NAME
ANJU KUREJA SUNIL KUSHWAHA SUPRIYA NITESH MANIK MANOJ MEHTA AMIT MISHRA POOJA MORPANI
ROLL NO.
161 162 163 164 165 166 167
DARSHANA MORE
SNEHA MORE SUVET MORE
168
169 170
Amalgamation
Dissolution of one or more business entities and transfer of Your own footer Your Logo business of dissolved entities to another entity
METHODS FOR CALCULATION OF PC 1. Lump Sum Method 2. Shares Exchange Ratio Method 3. Net Assets Method 4. Net Payment Method
Accounting entries in the books of Transferor Co. Assets & Liabilities transferred:
Realisation A/c To Assets A/c Dr. (BV) (BV)
Realisation A/c
To Assets A/c
2. Liabilities A/c
Dr.
To Bank A/c
Realisation Expenses
Incurred by Transferor Co.
No Entry
2. Bank A/c
To Bank A/c
Realisation Expenses
Incurred by Transferor Co. Incurred by Transferee Co. Incurred by Transferor Co & Reimbursed by Transferee Co.
No Entry
To Bank A/c
THANK YOU!