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CA Inter doubt

Amalgamation vale chapter me cash kab consider krna hai or kab consider nahi karna journal entry mai bhe or purchase consideration mai bhee please bata do

Asked by Vanshita1 May 2025671 views

5 answers

  1. iamakp07 · 1 May 2025

    PURCHASE CONSIDERATION: 1. Shareholders wala cash only 2. Creditors, expenses ke liye nhi JOURNAL ENTRY: 1. Jaha actual paisa payment ho raha hai 2. Adjustment entry nhi

  2. iamakp07 · 1 May 2025

    Jab cash shareholder ko diya jata hai (e.g. in exchange for shares ya lump sum). Example: “Shares + ₹50,000 cash” – Ye ₹50,000 PC mein include hoga Jab cash creditors ko diya jata hai, ya expenses of amalgamation (legal fees etc.) hote hain. Example: Payment to debenture holders – PC mein include nahi hoga. Journal entry me: Jab actual payment ho raha hai (shareholders, liabilities, expenses etc. ko). Example: Share Capital A/c Dr xxx Cash A/c Cr xxx To pay shareholders xxx Jab non-cash adjustment ho, ya sirf entries for PC calculation ho rahe ho tab nhi karna hai (e.g., Assets/Liabilities takeover entry) Ek simple yaad rakhne wala rule: 1. PC mein wahi cash aayega jo shareholders ko diya jaye. 2. Journal entry mein wahi cash aayega jo actual payment ya receipt ho.

  3. LUCIFER · 1 May 2025

    Ques specify krega ki jo tranferee co. Hai use cash and bank balance ko takeover kia hai ya nhi

  4. Vanshita · 1 May 2025

    Second vali business purchase ki jo journal entry aati hai na usme cash consider krna hai ya nahi or kab karna hai

  5. Krish · 1 May 2025

    Cash paid to either preference shareholders or equity shareholders shall form the part of purchase consideration Journal entry ka kya puch rhe ho vo meko smjh nhi aaya ❓❓

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