Amalgamation
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meaning of amalgamation, need importance and difference between amalgamation, absorption and reconstruction.
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Dr. Capital Reduction Account 2,50,000
To Equity Share Capital Account 2,50,000
(Being reduction in share capital as sanctioned by the court)
Dr. Profit and Loss Account 1,05,000
To Capital Reduction Account 1,05,000
(Being writing off of debit balance of profit and loss account)
Dr. Plant and Machinery Account 45,000
Dr. Goodwill Account 20,000
To Capital Reduction Account 65,000
(Being reduction in value of plant and machinery and goodwill)
Dr. Investment Account 40,000
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There are three types of corporate amalgamations: amalgamation, absorption, and external reconstruction. Amalgamation involves the merger of two existing companies to form a new combined company. Absorption occurs when one company takes over the assets and liabilities of one or two other existing companies. External reconstruction dissolves an existing struggling company and transfers its assets and liabilities to a new company.
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Here are the journal entries to record the above transactions:
Dr. Capital Reduction Account 2,50,000
To Equity Share Capital Account 2,50,000
(Being reduction in share capital as sanctioned by the court)
Dr. Profit and Loss Account 1,05,000
To Capital Reduction Account 1,05,000
(Being writing off of debit balance of profit and loss account)
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To Capital Reduction Account 65,000
(Being reduction in value of plant and machinery and goodwill)
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To
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This document provides information on the Memorandum of Association and Articles of Association for forming a company in India. It discusses the key clauses in the Memorandum of Association, including the name, registered office, objects, liability, capital and association clauses. It also describes how these clauses can be altered. The document then explains the purpose and typical contents covered in the Articles of Association, including share-related matters, meetings, directors and borrowing powers. It concludes by comparing the Memorandum and Articles of Association.
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Amalgamation module i
1. Amalgamation is the combination of two or more companies into a new entity, where the combining companies cease to exist. Absorption and external reconstruction are other forms of business combinations where an existing company takes over another company.
2. The objectives of amalgamation include achieving economies of scale, eliminating competition, building goodwill, risk diversification, and improved management effectiveness.
3. The procedure of amalgamation involves finalizing terms, obtaining approvals, issuing shares to transferring shareholders, and liquidating the transferor company.
Amalgamation module i
1. Amalgamation is the combination of two or more companies into a new entity, where the combining companies cease to exist. Absorption and external reconstruction are other forms of business combination where an existing company takes over another company.
2. The objectives of amalgamation include achieving economies of scale, eliminating competition, building goodwill, risk diversification, and improved management effectiveness.
3. The procedure of amalgamation includes finalizing terms by boards, preparing a scheme of amalgamation, obtaining shareholder and regulatory approvals, forming a new company, transferring assets and liabilities, and liquidating transferor companies.
Chapter 3
The two companies, Moon Light Co. Ltd. and Star Light Co. Ltd., agreed to amalgamate and form a new company called Sun Light Co. Ltd. To calculate the purchase consideration:
1) The net assets (total assets - total liabilities) of Moon Light Co. Ltd. were calculated as Rs. 1,090,000.
2) The net assets of Star Light Co. Ltd. were calculated as Rs. 620,000.
3) Journal entries were made in the books of Sun Light Co. Ltd. to record the purchase of assets and liabilities from both companies and issuance of shares as payment.
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The document discusses the accounting treatment and regulatory framework for company amalgamations in India. It provides details on the types of amalgamations, accounting entries in the books of the transferee and transferor companies, and the obligations of acquirers, target company boards, and merchant bankers as per the SEBI Takeover Code regulations governing mergers and acquisitions.
Absorption, Amalgamation, Reconstruction, Purchase Consideration
1. Absorption is a form of merger where there is a combination of two or more companies into an 'existing company'.
2. Features - One or more companies are liquidated, Generally, larger company purchase the business of smaller company.
3. Objectives - To have control over the market, To eliminate unnecessary competition, To get benefits of large scale operations.
4. Advantages - Expansion, Faster growth, Increased efficiency.
5. Reconstruction - Internal reconstruction is a method in which the reconstruction is undertaken without winding up the company and forming a new one.
External reconstruction takes place when an existing company goes into liquidation for the express purpose of selling its assets and liabilities.
6. Purchase Consideration - It is price payable by transferee company to transferor company by taking over the business of transferor company.
7. Amalgamation - When two or more different companies join to become one, the process is called Amalgamation.
AS 14 - Accounting for Amalgamation
Hi friends,
It may be usefull for understanding the AS 14 and if any changes or clarifications required contact with email ID given belove - venki143b@gmail.com
Thanks & Regards
VENKANNA SETTY
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The document discusses internal and external reconstruction of companies. Internal reconstruction refers to reorganizing a company's financial structure without liquidating it, such as reducing share capital to write off losses. External reconstruction involves liquidating an existing company and transferring its assets/liabilities to a new company formed to take over the business. The objectives, types, differences, and accounting treatments of internal and external reconstruction are explained through examples and journal entries.
Accounting
The document discusses the differences between bookkeepers and accountants, as well as key accounting concepts, conventions, and principles. Bookkeepers identify, classify, and summarize financial events, while accountants communicate important financial information to improve performance and decision making. Some key concepts discussed include the business entity concept, cost concept, and matching concept. Accounting conventions like materiality and consistency help ensure financial information is presented clearly and comparably. The accounting equation of Assets = Liabilities + Owner's Equity is also explained.
Corporaterestructuring 130301214603-phpapp02
Corporate restructuring refers to changes in ownership, business mix, assets, and alliances to enhance shareholder value. It involves ownership restructuring, business restructuring, and asset restructuring through mergers, acquisitions, divestitures, and other methods. Mergers can be horizontal, vertical, or conglomerate. Motives for restructuring include limiting competition, utilizing underused resources, achieving economies of scale, and gaining access to new markets. Legal procedures and valuation methods are required for mergers and acquisitions.
Accounting and Income tax aspects : Merger/Amalgamation
Here we are trying to list the taxation and accounting implications for a typically Merger/Amalgamation of companies.
We also look at various methods for accounting to treat different types of merger
IBF ch # 02 (1)
The document provides an overview of key financial statements including the income statement, balance sheet, cash flow statement, and statement of retained earnings. It discusses the purpose and components of each statement. The income statement shows revenues, expenses and profits over a period of time. The balance sheet provides a snapshot of assets, liabilities and shareholders' equity on a specific date. The cash flow statement reports cash inflows and outflows. The statement of retained earnings shows how much earnings were retained versus paid out as dividends.
JIJOSAJI EPZ POWER POINT
The document discusses various methods of corporate restructuring, including external and internal reconstructions. External reconstruction involves selling a company's business to a newly formed company, such as through amalgamation, merger, or acquisition. Internal reconstruction refers to reorganizing a company's financial structure through actions like altering share capital by reducing or extinguishing shares. The document provides details on various external reconstruction methods like amalgamation, absorption, and acquisition, as well as internal reconstruction methods including reducing share capital and altering share capital. Real-life examples of corporate restructurings are also cited.
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More from Govt. P. G. College, Maldevta (Raipur), Dehradun
UNCTAD
The United Nations Conference on Trade and Development (UNCTAD) was established in 1964 to provide a forum for developing countries to discuss economic development issues. UNCTAD aims to maximize trade, investment, and development opportunities for developing nations. It works on issues like protectionism, commodity and manufacturing trade, aid, and international monetary reform. UNCTAD has 195 member states and 400 staff, and reports to the UN General Assembly and Economic and Social Council. It convenes global conferences every four years.
Indifference curve and budget line
This document provides an overview of indifference curves and their properties. It discusses that indifference curves show different combinations of goods that provide the same level of satisfaction to a consumer. The document outlines several key assumptions of indifference curves, including that consumers have stable preferences and act rationally given prices and income. It then describes properties such as indifference curves being downward sloping and convex. Finally, it briefly discusses indifference maps, budget lines, and how budget lines are tangent to indifference curves at the point of consumer equilibrium.
Foreign direct investment in India
Foreign direct investment (FDI) occurs when a company or individual from one country makes a substantial long-term investment in a business located in another country. FDI brings not only capital but also skills and technology. India allows FDI through both an automatic route that does not require government approval and a government route that does require approval. While FDI is allowed in most sectors and can be up to 100% in some industries, it is prohibited in sectors like atomic energy, gambling, real estate, and tobacco. The advantages of FDI for India include increased employment, economic growth, human resource development, infrastructure development, and access to finance and technology, while potential disadvantages include loss of small businesses and cultural changes.
PP curve/ PP frontier
The production possibility frontier (PPF) or curve shows the maximum combinations of two goods an economy can produce while making full use of limited resources. It demonstrates the key economic problem of scarcity, showing that increasing output of one good requires reducing the output of the other as they compete for the same finite resources. The PPF assumes fixed resources and technology, and depicts the tradeoffs between alternative levels of two goods or services an economy can choose from but cannot have both at the same time.
Economies and Diseconomies of scale
include meaning, takeaway, sources, advantages and disadvantages of economies and diseconomies of scale.
Leasing & Hire purchase
it contains meaning, features, and difference between financial lease and hire purchase and types of financial lease and hire purchase
Balance of payment
The document discusses the balance of payments and balance of trade. It defines balance of payments as the record of all monetary transactions between a country and other countries, including capital flows, exports, imports and other payments. It has three components - current account, capital account and financial account. The current account covers short-term transactions while the capital account covers long-term international capital flows. Balance of trade is the difference between a country's exports and imports of goods, and is a component of the current account. It can be in surplus, deficit or balanced. The balance of payments provides a more complete picture of a country's economic status than just the balance of trade.
Profit and it's theories
The document discusses several theories of profit, including:
1. The rent theory of profit which views profit as a reward for superior business ability, similar to rent.
2. The risk bearing theory which sees profit as compensation for undertaking business risks. It notes four types of risks.
3. The uncertainty bearing theory built upon the risk bearing theory but distinguishes between foreseeable risks that can be insured against and unforeseeable or uncertainty risks that warrant profit.
4. The dynamic theory that argues profit results from ongoing changes in factors like population, technology, and business organization that keep the economy in a state of flux.
5. The innovation theory associating profit with successful business innovations in
Promotion
The document discusses the concept of promotion in human resource management. It defines promotion as the vertical movement of an employee to a higher position within an organization, accompanied by an increase in salary, status, and responsibilities. The document outlines different types of promotions including vertical, horizontal, and dry promotions. It discusses the purposes of promotion as utilizing employee skills, developing competitive spirit, and developing internal candidates for higher roles. Key factors in determining promotions are discussed as seniority, merit, performance evaluations, and personal judgement. Benefits of promotion for both employees and organizations are also highlighted.
Valuation of goodwill
This document discusses various methods for valuing goodwill, including the years' purchase of average profit method, years' purchase of weighted average method, capitalization method, super profit method, and annuity method. It provides examples and calculations to demonstrate how each method is applied in practice. The key information is that goodwill valuation is important for sole proprietorships, partnerships, and companies in various scenarios like sales, mergers, and changes in ownership or profit sharing. Multiple accepted approaches exist to determine the monetary value of goodwill for accounting purposes.
Theories of wages
This document summarizes eight major theories of wages:
1) Subsistence theory argues wages are determined by the cost of basic needs.
2) Standard of living theory states wages are determined by workers' standard of living.
3) Wage fund theory claims wages are paid from a predetermined fund created by savings.
4) Residual claimant theory views wages as the remainder after other costs are paid.
5) Marginal productivity theory contends wages equal workers' marginal productivity.
6) Bargaining theory argues unions and employers determine wages through negotiations.
7) Behavioral theories examine social and psychological factors influencing wages.
8) Modern theory treats wages as the price of labor set by demand and supply
Wages meaning & its types
This document discusses different types of wages, including piece wages, time wages, cash wages, and wages in kind. It defines wages as the price paid to labor for its contribution to production. There are several types of piece wages like straight, increasing, and decreasing piece rates. Time wages are based on the amount of time worked rather than output. Cash wages are paid in spendable currency while wages in kind are paid in goods rather than cash. Contract wages fix the wages for a complete job or project at the beginning. Real wages refer to purchasing power while money wages are the nominal amount paid.
Capital gain prac problem
Dr. Jyoti Khare presented practical solutions to capital gain problems. The document discusses how to calculate indexed cost of acquisition and improvement by multiplying the original cost by the cost inflation index for the year of sale and dividing by the index for the year of purchase or improvement. It also addresses two problems and their solutions without providing details. The document is an introduction to capital gains presented by Dr. Khare.
Capital gain (types of capital assets)
CAPITAL GAIN UNDER INCOME TAX- ITS TYPES , DESCRIPTION OF POHA (period of holding), COA (Cost of acquisition), COI (Cost of improvement)
Induction
Induction refers to the process of welcoming and orienting new employees to an organization. The goals of induction include reducing employee anxiety, introducing them to company policies and culture, and ensuring they understand their roles. It involves providing information about the company, workplace, job responsibilities, and who to contact with questions. Effective induction methods include formal presentations, one-on-one meetings, and collecting feedback over an employee's first few months. While induction helps employees adjust, programs must be concise to avoid confusion or boredom among new hires.
GOODWILL - CONCEPT & ITS TYPES
This document discusses the concept of goodwill and its types. It defines goodwill as the value of a firm's reputation that is built over time through expected future profits above normal profits. Goodwill is an intangible asset arising from attributes like location, contracts, trademarks, and employee satisfaction that contribute to long-term earnings. The value of goodwill depends on factors such as industry, profit trends, management efficiency, and government policy. There are different types of goodwill including commercial, professional, and personal goodwill.
Counter trade
Countertrade is the exchange of goods or services between countries without the use of currency, instead using direct bartering or offsets. It provides a mechanism for trade when countries have limited access to hard currencies or other trade is impossible. The main types of countertrade include barter, switch trading, counter-purchase, buyback, and offset agreements. While it enables trade that otherwise may not occur, countertrade also has disadvantages like increased complexity and reduced transparency compared to traditional cash-based trade.
Theories of profit(3)
Dr. Jyoti Khare presented theories of profit in their document. They discussed Clark's dynamic theory of profit which states that profit arises from six dynamic changes in an economy: changes in population, tastes, wants, capital formation, technology, and business organization. They also discussed Schumpeter's innovation theory where profit is the reward for successful innovation, as well as the wage theory where profit is viewed as a form of wages for entrepreneurs' special abilities and work. Theories were criticized for not accounting for risks, uncertainties, or determining profit amounts. The document provided overviews of several economic theories of the source of business profits.
Training- types & methods
types of training and methods of training --- on-the-job training methods and off-the-job training methods.
Memo & Circular
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Amalgamation
- 1. AMALGAMATION PRESENTED BY:- D R . J Y O T I K H A R E A S S O C I AT E P R O F E S S O R G O V T. P. G . C O L L E G E M A L D E V TA , R A I P U R D E H R A D U N
- 3. AMALGAMATION
- 4. AMALGAMATION, ABSORPTION AND RECONSTRUCTION • Amalgamation—two or more company joining to make a new company A. ltd + B. ltd (VENDER CO.) = AB ltd (PURCHASING CO.) • Absorption – one or more companies taken over by an existing company. A ltd (VENDER CO,)-----takenover by B. Ltd (PURCHASING COMPANY) • External reconstruction—one and one loss company taken over by new company AB Ltd co.(Old company,VENDER CO.)---------------------AB Ltd Co.(New company, PURCHASING CO.)
- 9. DIFFERENCE BETWEEN MERGER AND PURCHASE METHOD BASIS FOR COMPARISON POOLING OF INTEREST METHOD PURCHASE METHOD Meaning Pooling of Interest Method of accounting is one in which the assets, liabilities and reserves are combined and shown at their historical values, as of the date of amalgamation. Purchase Method, is an accounting method, wherein the assets and liabilities of the transferor company are shown at their market value in the books of the transferee company, as of the date of amalgamation. Applicability Merger Acquisition Assets and liabilities Appear at book values. Appear at fair market values. Recording All the assets and liabilities of the companies undergoing merger are aggregated. Only those assets and liabilities are recorded in the books of transferee company, which are taken over by it. Reserves The identity of transferor company's reserves is kept intact. The identity of the transferor company's reserves except statutory reserves is not kept intact. Purchase Consideration Difference in the amount of puchase consideration and share capital is adjusted with reserves. Surplus or deficit of purchase considertaion over the net asset acquired, should be credited or debited, as capital reserves or goodwill.
- 10. HOW TO CALCULATE PURCHASE CONSIDERATION?
- 11. HOW TO CALCULATE PURCHASE CONSIDERATION?
- 12. PURCHSE COSIDERATION • Assets taken over (at agreed value) non- current assets xxx current assets xxx (-) liabilities taken over(at agreed value) non- current liabilities xxx current liabilities xxx Net Assets xxxxxx (+/-) Goodwill/ capital reserve xxxxxxxx Discharge of PC Equity shares of new co. Pref. shares of new co. Debentures of new co. cash
- 13. THANKYOU