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Amalgamation Absorption And Reconstruction Of Companies Pdf Download
4fb9d08492 It is essential to be well versed with the accounting treatment to be accorded for such transactions. The company into which a transferor company is amalgamated is called the Transferee Company. .. Sorry! We could not find what you were looking for Don't worry, we will help you get to the right place. The Company which acquires (or buys) the business is also called the Vendee Company.
To equity share capital a/c To share premium a/c To debentures a/c To preference share capital a/c To cash b) For liquidation expenses paid by purchasing company Goodwill/Capital reserve a/c Dr.To cash a/c c) For cancellation of mutual owings Creditor /Bills payable a/c Dr.To Debtors/Bills receivable a/c d) For adjustment of unrealised profit Goodwill/Capital reserve a/c Dr.To Stock a/c e) For carry forward of statutory reserves Amalgamation adjustment a/c Dr.To Statutory reserve a/c f) If both capital reserve and goodwill appears in books Capital reserve a/c Dr.To Goodwill a/c Note: Amalgamation in nature of merger: The entries in the case of amalgamation in the nature of merger is almost similar to the entries given above, the only difference is: In the second basic entry above, instead of opening the Goodwill/Capital reserve a/c, the difference between purchase consideration paid and book value of the share capital of vendor company is adjusted in general reserve. Notify me of new posts by email. Debit side: Discharge of Purchase Consideration. If general reserve is not sufficient then balance adjusted in profit & loss account. Intrinsic Value = Net Intrinsic valuePer share No. To liquidator of vendor company For assets and liabilities taken overAssets taken over Dr. Where ever Goodwill/Capital reserve a/c is debited or credited in above entries we will have to debit or credit general reserve account.