Amalgamation Including AS 14 13 - Class Notes

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UDESH REGULAR

FOR GROUP-1, MAY 2024

▪ Subject- Advanced Accounting

▪ Chapter- Amalgamation
▪ Lecture No.- 13
Recap of Previous Lecture

Intrinsic Value Method


Topic
&

Questions
Topics to be Covered

Questions
Topic Theory
&
DOV35]
&
Theory
TOPIC :
Doubts

#Na24 1000
Res
Capital
.

10000
To alw

1000 /19000
alw 1920000
:

-
:

80000
alw
800
TO Bank

Glw 112000 + 8000 :


12000
HIw 50
:


26

240
Prel
Ep
.

2400
To Bank

PAL 24

2408
To P .

Ep

comm 389
Underwrisy
3898
To Of ow comm

38950
Pr
To 3890
un comme
PR27
Issue
o
-
-
shaws
P C
/Net Assets
-
.
.

PLAR : & Id -
Tota
-
-
-

21600 1440000 ⑳
e

-
Ratio -
>

216 144 Sn Sec Pun (B)


:

cep
. :
-
.

3 : 2

14400 216008

(62 +
8 -

402)
-
-
P C
P
3/5 025 3/5 275
r r
86408
8 6408 57600 1296008
~ -
I
10 " 10
=
8640 157600

86400 5768 ⑮ ⑮
She Ster
PD28
- -

BIs
After Smontus

I
PPE
(60000)
Pr +
24000

CICE 300

-
>
29
1256008 2707008
Assets Als
-
Br
r
Goodwill Alc-ar (Big) ⑳
1958000
2288000
To Liabilities 3174000
>

To Eg S4-cp .
·
-
40008
-
!
4/6000
To
cap Res
(B)
·
.

140000
Bank
to
Egish-cop ⑳
400000

Lid to e's 9600


Als-DV
·

To Eg . Su .

Cep- Al -
960000
MCC's

I file will be
uploaded after cless

/Googl
-
Drive
Linuy

They
-
2 mins Summary

Questions
Topic T
One beary
e .

&
Doubts
Two

Three

Four

Five
Thank You

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