Amalgamation of Companies - 4 | Ch - 13 | CA INTER Advanced Accounting | CA Parag Gupta

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[@mrabhilashchy3868]

00:03 Learning about amalgamation of companies and absorption
02:23 Understanding the concept of amalgamation of old and new company books
09:16 Understanding the concept of Purchase Consideration (PC)
13:11 Understand the process of Amalgamation of Companies
21:19 Transition of liabilities and assets during company amalgamation
23:20 Transfer reserves and assets during company amalgamation
27:53 Debiting ReLife Entry in new company transactions
30:12 Recording entries for issuing equity shares and cash to a new company
34:23 Accounting treatment for new company amalgamation
36:18 Understanding the process of business amalgamation.
40:34 Understanding accounting treatment for leftover funds in a company closure
42:35 Understanding the meaning and valuation of preference shares and assets in amalgamation of companies
47:11 Preparing balance sheet and implementing concepts step by step
49:49 Issuing preference and equity shares in accounting
54:44 Understanding the issuance of necessary shares and swap ratio
57:23 Understanding the concept of intrinsic value in amalgamation of companies
1:02:55 Calculating equity share value and swap ratio
1:05:56 Understanding the process of swap ratio and necessary share issuance.
1:11:49 Issuing Preference Shares and Equity Shares at Different Prices
1:14:16 Discussion on issuance of preference shares and treatment of statutory reserve
1:19:31 Taking over a company involves creating structures and transferring assets and liabilities
1:22:11 Clearing the balance sheet during amalgamation process
1:28:40 Discussion on equity and preference shares posting
1:31:35 Transferring balance to equity shareholder account
1:37:04 Understanding the balance sheet structure
1:40:22 Issuance of preference shares and its impact on balance sheet
1:46:33 Discussion on accounting figures and totaling

[@manasayadav3951]

3:15 books of old company
42:11 illu 10 new module

[@ashwiniguddapur3059]

Sir thank you so much 😊 aisa phadane wale teacher maine ajj tak nahi dekha 😮 you are amazing teacher sir 😊 thanks thanks a lot

[@dhakadshorts6812]

Bhut ache se samjhate ho ap sir .. thanku so much 🙏🏻❤️

[@aayushjain88]

Bhai isme pura chapter h na

[@surajchaturvedi5171]

​@@aayushjain88nhi bhai total 7 videos hai un me poora chapter hai

[@sandyogi1119]

Thank you so much for such amazing lectures sir, U explain each and every topic with great clarity and logic. God bless you immensely.

[@athousandcats]

41:43 - REVISE B4 EXAM

[@unforgettxxle]

same thx

[@rajneeshkumar7132]

Is your may 24 exam clear I am asking from both of you ?

[@naina5208]

Thanku sir 👍

[@Myths_realm]

thankyou so much sir

[@T20iWcchampions]

Sir or anyone I have a doubt ,
Why didn't we take the General reserve of 70000 in the balance sheet
20000+70000+70000 kyu nahi hua ?

[@YashashreeM]

because general reserves are funds related to equity shareholders and we do not deduct funds related to equity shareholders while calculating intrinsic value.

[@beekeshnagar9473]

Purchase method me reserves take over nhi karte ,sirf merger method me reserves take over karte hai

[@ayushichandra9692]

32:25

[@aleemhabib6786]

Sir if i have any doubt sir where can i ask it from u

[@visheshswami4691]

Yes sir please batadoo

[@shwetasuryawanshi2]

Thank you sir..!

[@goravjalan5085]

Can somebody explain me in illustration 11 at the time of calculation of I.V. how long term provision can be 70000. I mean in question it's only 20000???🤔🤔

[@bhavyaaggarwal2817]

sir gratuity fund to stat reserve hai na to humne usey amalgmation adjustment me kyu nnhi lia ?

[@akashbhardwaj5157]

Kisi ne sir ki classes dekh kr notes bnaye h ky.. mujhe pdf ya photo chahiye koi share kr skta h ky plz

[@putyourfeetwithishika8622]

Yes

[@ClashOfClan2005]

Mujhe b sir ke notes ka pdf chaiye mujhe b notes banane hai apke pass hai ??

[@Sharmamuskan2456]

​​@@putyourfeetwithishika8622 hello please share your no or insta id I want to talk to u

[@heenakoundal9776]

Yes

[@mukeshpurohit2367]

@@heenakoundal9776can u please share notes ?

[@k-v-t1031]

getting 2 adds 😬😬😬😬😬 in every 5 minuts of vidieo

[@Himanshu-pp8of]

Use brave browser bro 😅

[@CAachivers]

Why did not u use net asset method for calculation of pc

[@sanjanat4831]

Sir can't we use net assets takenover method in illustration 10 (new module) for calculating PC??

[@Samayraaaa]

Cash mein negative balance kaise aayega ????

[@visheshswami4691]

Sir doubts jo aate hai unke liye bhi kuch kardo please 🥺❤

[@26_muskanjaiswal77]

Sir illustration 11 mai PC nikalte waqt PSH mai swap ratio kyu nhi nikale direct kyu likhe???

[@Aman-Kumar330]

Because, question me likha hai ki 10% premium par hari Ltd dega, so, swap ratio nikalne ki jarurat hi nhi hai..

[@Memeofficially]

Ye sir ne hari vayu ki new book ki 2 entry mein to general reserve kyon nhi liya jabki sir ne notes banwate wakt likhvayaa tha 😢

[@gautam11110]

Bcz yha ek company ka absorption ho rha hai means purchase so purchase method lgege ,general reserve wha likhte hai jha dono company amalgamate ho rhi under merger method check notes for reference, aur yha koi condition nhi hai ki merger method lge
Revise notes again u will get clarity bro!

[@meghanalakshman9241]

Sir teach in english plzzz sir

[@ClashOfClan2005]

Kya kisi ne sir ke notes banaye hai?? Mujhe jarurat h plzz reply

[@AdityaSharma-vr7bd]

Sath sath banale na sir ke

[@mirrorofyour]

True ​@@AdityaSharma-vr7bd

[@hibaafreen4878]

Hn

[@ClashOfClan2005]

@@hibaafreen4878 kya app notes ke pdf bana ke bhej sakti ho ??

[@hibaafreen4878]

Mai sir ke lec dekhne ke sath sath bana rhi hu...

[@dakshgovindani57]

thanku so much sir