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</html>";s:4:"text";s:24015:"(ii) External reconstruction (44) X Ltd. goes into liquidation and an existing company Z Ltd. purchases the business of X Ltd. A company is a "legal" person. 1. Select Course Validity Period. Corporate Accounting Previous year Question Paper 2016 :- Its Question paper is very helpful for you and your Exam you can get many more marks if you read full question and its solution. This document is highly rated by B Com students and has been viewed 4035 times. the companies may declare and pay dividends before the absorption is complete. When one of the existing companies take over business of another company or companies, it is known as ..... (A) Amalgamation (B) Absorption (C) Internal reconstruction (D) External reconstruction 3. View AMALGAMATION OF COMPANIES.pdf from ECON 101 at Akron Comm Sch East. ABSORPTION A feature which is common in all cases of merger viz. THEORY. Amalgamation is defined as the combination of one or more companies into a new entity. a) AS 10 b) AS 12 c) AS 14 d) AS 16. advanced corporate accounting m.com part 1 mcq, m.com part 1 advanced corporate accounting, advanced corporate accounting mcq pdf (c) external reconstruction (d) amalgamation 11. AMALGAMATION, ABSORPTION & RECONSTRUCTION Submitted by Guided by Vijay Somase Prof Mahale .S. Two or more existing company decides to amalgamate & starts a new company. C. Absorption D. None of the above 15. Bookmark File PDF Amalgamation Accounting Problems And SolutionsSOLVE AMALGAMATION PROBLEM IN 7 STEPS Know the various meanings of the terms “amalgamation”, “absorption” and “external reconstruction”. Problems based on purchase method only. Real life example: Hero + Honda = Herohonda. Differences between absorption and external reconstruction 1. Thereby, amalgamation includes absorption. Assets Anita Ltd. Rs. Passing opening entries in the books of purchasing company or transferee company Sir. absorption, amalgamation and external AMALGAMATION Ab.Ltd A.Ltd B.Ltd One or more companies are liquidated One new company is formed The nature of business of both companies is similar. (i) In external reconstruction, only one existing company is involved whereas in amalgamation, there are at least two existing companies which amalgamate. Valuation of Shares 12. In amalgamation, the identity of both the companies exist and survive. There may be amalgamation either transfer of two or more undertakings to an existing company or new company. Reconstruction is a process of the company’s reorganization, concerning legal, operational, ownership and other structures, by revaluing assets and reassessing the liabilities. It is a case of— (i) Absorption (ii) External reconstruction (iii) Amalgamation. When the merger involves liquidation of one existing sick company and formation of one new company, it is called (a) internal reconstruction (b) absorption (c) external reconstruction (d) amalgamation 12. Take this Course *Excluding ... AMALGAMATION, ABSORPTION AND EXTERNAL RECONSTRUCTION. Passing opening entries in the books of purchasing company or transferee company a ) Absorption (b) Amalgamation (c) Internal reconstruction (d ) Ex ternal reconstruction 9. There are differenent types of rules and provison are there. merging of two or more companies to form a new company, absorption means when a company undertakes another company but does not form a new company. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company, 2. Numerical on accounting treatment of amalgamation, absorption, internal and external reconstruction. It is the process in which two existing companies join together and start new company with new name and identity and dissolves the existing companies. Foe e.g. Of lectures- 8. Sunita Ltd Rs. Unlimited Views. All the combining companies are liquidated. Foe e.g. a) Amalgamation b) Absorption c) Internal Reconstruction d) External Reconstruction 25) The main object of Amalgamation is ..... a) To maximum common benefits b) To reduce Internal Competition c) To minimize Common Expenses d) All the above 26) Excess of purchase consideration over net asset is ..... a) Profit b) Goodwill Differences between amalgamation and external reconstruction 1 Revised 'Accounting Standard (AS) 14- Accounting for Amalgamations' is applicable for the accounting periods commencing on or after April 1, 2017 after considering Companies (Accounting Standards) Amendment Rules, 2016 (G.S.R. When two or more companies carrying on similar business decide to combine, a new company is formed, it is known as ..... (A) Amalgamation (B) Absorption (C) Internal reconstruction (D) External reconstruction 2. Amalgamation, Absorption & External reconstruction Multiple Choice Questions 1. Amalgamation of Companies. Internal reconstruction b. Absorption c. External reconstruction d. Amalgamation 56. Amalgamation: The term amalgamation is used when two or more existing companies carrying on similar business go into liquidation and a new company is formed to take over the business of liquidated companies. PDF Notes; Topic- Amalgamation, Absorption and External Reconstruction. Merger b. 1 Amalgamation Absorption amp External Reconstruction Introduction CA CS CMA B Com March 24th, 2019 - Explained the concept and difference between amalgamation absorption and external reconstruction Further discussed the procedure and concept to calculation of purchase consideration Way of What is Amalgamation Definition Meaning and Example ABSORPTION 115-200 - national defense authorization act for fiscal year 2018 115th congress (2017-2018) a. external reconstruction b. absorption c. amalgamation 3. if the business of ABC Limited , a loss-making company is taken over by a new company ABC (New) Limited ,it is called a. For e.g. One existing company takes over business of other one or more existing company. Funds Flow Statement. Valuation of Shares 12. Amalgamation, absorption. In _____ a new company is formed to take over the business of two or mor e existing companies which go into liquidation . AMALGAMATION is an event or transaction in which two or more companies brought under common control to dictate operating and financial policies. (c) external reconstruction (d) amalgamation 11. External Reconstruction – Transfer of business to another company (usually new company) persuing to a scheme of amalgamation – Accounting is same as amalgamation. Meaning and Computation of purchase consideration. Closing the books of vendor company or transferor company 4. a)Amalgamation b) External reconstruction c)Absorption d) Internal reconstruction 3. D] External Reconstruction External Reconstruction: Banking Company 11. They are amalgamation, absorption, external reconstruction etc. Internal reconstruction b. Absorption c. External reconstruction d. Amalgamation 56. Amalgamation, Absorption & External reconstruction State whether TRUE or FALSE 1. Loss or profit on realization a/c is transferred by the transferor company. When the merger involves liquidation of one existing sick company and formation of one new company, it is called a) internal reconstruction b) absorption c) external reconstruction d) amalgamation 12. Accounting for Internal Reconstruction of Company (14 L) 1.1 Meaning and Provisions of Companies Act, 2013 1.2 Alteration of Share Capital 1.3 Reduction of Share Capital 1.4 Accounting Entries Understand the vital factors that have significant accounting impact. 23 Videos . There are no book in india i have seen where difference among the amalgamation,absorption,external reconstruction,marger has been cleared. It includes: Two or more companies join to form a new company. ALREADY PROVIDED CA IPCC ACCOUNTS NOTES PDF AMP STUDY FROM AMALGAMATION INTERNAL RECONSTRUCTION' 'INNER ACCOUNTING SM May 6th, 2018 - Basis Internal Reconstruction External Reconstruction details need to be shown in notes to or Reconstruction Account The accounting treatment is as''LINGUISTICS 407 Lecture 7 THE METHOD OF INTERNAL On 31st March, 2012, Thin Ltd. was absorbed by Thick Ltd., the latter taking over all the assets … View Answer Answer: Amalgamation ... Realisation A/c 33 If the market price of the shares to be given for Purchase Consideration at the time of absorption, of the share is to be determined A Intrinsic Value. It is a case of— (i) Absorption (ii) External reconstruction (iii) Amalgamation. All the combining companies are liquidated. external reconstruction. UNIT – I Amalgamation, Absorption, Merger, De-merger (including inter-company holdings and owing). Bcom. Accounts of Holding Companies 14. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company, 2. EXTERNAL RECONSTRUCTION. Amalgamation, as its name suggests, is nothing but two companies becoming one.On the other hand, Absorption is the process in which the one dominant company takes control over the weaker company. 90. 1 On Amalgamation , the transferer company transfer its liabilities to Realisation Account on a. (ii) External reconstruction (44) X Ltd. goes into liquidation and an existing company Z Ltd. purchases the business of X Ltd. Understand the difference types of “amalgamation”. ABSORPTION Amalgamation and External Reconstruction: Problem # 4. Meaning: Amalgamation is a fusion between two or more companies to consolidate their business activities by establishing a new company having a separate legal existence. ----- company is the owner of the proportionate net asset of the transferor company (a)T ransferor Company (b) Holding company Balance Sheet as on 31st March 2014 Liabilities Anita Ltd. Rs. a ) Absorption (b) Amalgamation (c) Internal reconstruction (d ) Ex ternal reconstruction 9. Know the 0.50 cash per share held by members of Z Ltd. (2) 9% debentures of Z Ltd. are to be paid at 8% premium by issue of a sufficient number of 10% debentures of A Ltd. @ Rs. However, Amalgamation as its name suggests is nothing but two companies becoming one. ... For absorption and external reconstruction also same method n journal entries are used? Amalgamation Vs Absorption Vs External Reconstruction - Comparison through Chart Ist - External Reconstruction When a company has no power to operate his own business due to heavy loss and it sells his all business to a new company. It includes: Two or more companies join to form a new company Absorption or blending of one by the other It is a process that involves combining of two or more companies as either absorption or as blend. Amalgamation means the liquidation of one or more companies and transfer of business of liquidated entities to another entity. A new company is floated to take over their business. EXAMPLE: - XLTD = YLTD IN ABOVE EXAMPLE CONPANY HAS CHANGED ITS NAME IE EXTERNALLY IT HAS CHANGED NOW. 9 13 11 14 11 1 a. (ii) In external reconstruction, a new company is certainly formed whereas in amalgamation a new company may be formed or in the alternative one of the exiting companies may take over the other amalgamating company or companies and no new … Absorption External reconstruction Amalgamation Internal reconstruction Amalgamation 1 21 Conversion of currency is covered in AS _____. Price. Accounts of Hotel Companies 10. Right and Bonus Shares 14. Share Capital Goodwill 50,000 Absorption or blending of one by the other. There are two methods of reconstruction which are internal reconstruction and external reconstruction. Dollars c. Foreign Currency d. Indian Rupees 8 Amount of Govt dues that arose within 12 months before the date of winding up is treated as which type of creditors a. Absorption is the process in which the one leading company takes control over the weaker company. 1.5 Preparation of Balance Sheet after Amalgamation, Absorption and External Reconstruction 2. Notes - Free download as PDF File (.pdf) or read online for free. Loss or profit on realization a/c is transferred by the transferor company. Ans. A feature which is common in all cases of merger viz. absorption, amalgamation and external It is the conversion of two companies and two balance sheets into one company and one (combined) balance sheet. Amalgamation includes absorption and external reconstruction. A new company is floated to take over their business. 5 External Reconstruction of Companies 6 Accounting for Banking Companies 7 Accounting for Insurance Companies ... corporate body it is related to the subject matter of amalgamation, absorption and reconstruction of companies. absorption, amalgamation and external REVISED SCHEME OF AMALGAMATION- Scheme Of Amalgamation-OEL.pdf This Scheme of Amalgamation is presented 3D Reconstruction of Emission and Absorption in Planetary Nebulae 2011-03-14آ Volume Graphics (2007) Assets Rs. Internal Reconstruction : The followings are the process / journal entries for making internal reconstruction – a) Amalgamation b) Absorption c) Internal Reconstruction d) External Reconstruction 25) The main object of Amalgamation is ..... a) To maximum common benefits b) To reduce Internal Competition c) To minimize Common Expenses d) All the above 26) Excess of purchase consideration over net asset is ..... a) Profit b) Goodwill 2. Financial Accounting - Internal Reconstruction is applicable to any commerce students who are pursuing graduation or professional courses like Chartered Accountancy, Cost & Management Accountancy, Company Secretary Course, … 1. is business of an 1. Amalgamation of companies results in combination of companies, but external reconstruction does not result in any such combination. Absorption: It is the process in which one existing company takes over the other existing company and merges together as a single unit. In computing purchase consideration by ‘net asset method’ all assets including fictitious assets should be considered. Alteration of Share Capital and Internal Reconstruction 16. AMALGAMATION ABSORPTION AND EXTERNAL RECONSTRUCTION AMALGAMATION When two or more existing companies combine together to form a new company, it is amalgamation. Free download in PDF Company Accounts Objective Type Questions and Answers for competitive exams. Closing the books of vendor company or transferor company 4. In the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase method respectively. External reconstruction b. absorption c. amalgamation 4. ACCOUNTING FOR AMALGAMATIONS The accounting issues pertaining to amalgamation as defined under the provision of the companies act’1956 are dealt under Accounting Standard (AS) 14 as evolved by the institute of charted accountant of India. Calculation of purchase consideration 2. (c) external reconstruction (d) amalgamation 11. A company thus has legal rights and obligations in the same way that a natural person does. Problems on Amalgamation, Absorption and External Reconstruction Amalgamation Problem No.1: (MGP-1/5.24) The following is the Balance sheet of Anita Ltd. and Sunita Ltd. as on 31st March 2014. a new company. c) external reconstruction d) amalgamation 11. Unit IV Amalgamation Of Companies For Corporate Accounting Bcom Sem 4 Delhi university : Amalgamation is defined as a simple arrangement or reconstruction of business. These are two business strategies adopted by the companies to expand itself and take a competitive position in the market. 1. (A) Amalgamation B) Absorption (C) Internal reconstruction (D) External reconstruction 2. The book is made up of independent chapters dealing with a particular aspect of corporate accounting. When the merger involves liquidation of one existing sick company and formation of one new company, it is called a) internal reconstruction b) absorption c) external reconstruction d) amalgamation 12. AS – 13 c. AS – 14 d. AS - 11 5. Amalgamation Absorption External reconstruction Any of the above Any of the above 1 20 If Vijay Ltd. and Vishakha Ltd. are taken over by Swati Ltd. a new company it is called _____. external reconstruction is similar to amalgamation in the nature of purchase the books of the transferor company are closed and in the books of the transferee company the purchase of the business is recorded Accounting for Amalgamation Absorption and External April 11th, 2019 - Accounting for Amalgamation Absorption and External Reconstruction Commerce – 1 corporate Accounting. amalgamation. A new company is floated to take over their business. Two or more companies combining to form a new company is called absorption. ABSORPTION. There are many forms of business combinations to obtain the economies of large scale production or to avoid the cut throat competition. AMALGAMATION ABSORPTION AND EXTERNAL RECONSTRUCTION AMALGAMATION When two or more existing companies combine together to form a new company, it is amalgamation. A feature which is common in all cases of merger viz. Subject- Advanced Accounting. Amalgamation of companies results in combination of companies, but external reconstruction does not result in any such combination. Example: Business of X ltd is transferred in to a new X Ltd is an example of External reconstruction. 1. 2. Redemption of Preference Shares and Buy Back of Equity Shares 9. Accounting for amalgamation is governed by a. A feature which is common in all cases of merger viz. Amalgamation: It is the process in which two or more existing companies joins together and start new company wi th new name and identity and dissolves the existing companies. 2. External Reconstruction Meaning of Amalgamation Amalgamation is defined as the combination of one or more companies into a new entity. ... D External reconstruction. Amalgamation, Absorption and External Reconstruction 7. h. rept. absorption. Ans. Real life example: Hero + Honda = Herohonda. (No numerical) Module 6: Company Accounts The company that acquires the business is called the purchaser company and the Under amalgamation to a. Absorption  of  companies  does  not  involve  formation  of  a  new  company,  however,  external reconstruction involves formation of a new company, 2. Absorption  of  companies  results  in  liquidation  of  one  or  more  companies  while  external reconstruction results in liquidation of only one company. 3. 1. if the business of existing co X Ltd. Is taken over by another co. Y Ltd. ,it is a case of absorption External Reconstruction External reconstruction :- Term is used when one existing company goes into liquidation and a new co. is formed to take over its business. Amalgamation, Absorption and External Reconstruction. Share Capital Shares of Rs. Solved Questions: No. a. Holding Company 10. When two or more companies carrying on similar business decide to combine, a new company is formed, it is known as ..... (A)Amalgamation (B)Absorption (C)Internal reconstruction (D)External reconstruction 16. Absorption. Valuation of Goodwill 11. Differences between amalgamation and external reconstruction. On the other hand, Absorption is the process in which the one powerful company takes control over the weaker company. Credit side – Book Value b. Debit side – Book Value c. Credit side – Market Value d. Debit side – Market Value 2 Exchange rate a. is the exchange rate at the balance sheet date b. is the mean of the exchange rates in force during a period Generally, Amalgamation is done between two or more Wallace Ltd. is absorbed by Bharat Ltd. Preference shareholders A/c b. They are amalgamation, absorption, external reconstruction etc. Merger b. Video Lectures: No. Such external reconstruction is essentially covered under the category ‘amalgamation in the nature of merger’ in AS 14. Understanding on intercompany holdings. Ascertainment of discharge of purchase consideration 3. Accounting procedure for Amalgamation, Absorption and External Reconstruction. External reconstruction a. The accounting treatment of external reconstruction is same as the amalgamation in the nature of the purchase. Internal reconstruction can be defined as the reorganization of the company, without liquidating the existing company and forming a new one. entrepreneur. auther of the books has contradicted to each other. Faculty-CA PS Beniwal Validity- November 2020 attempt- Your classes will be extended till 28th Feb 2021. About Author The consideration is as follows: (iii) A payment of Rs 1.5 per share in cash and allotment of one 14% preference share of Rs 10 each and 5 equity shares of Rs 10 each fully paid for every 4 shares in Wallace Ltd. Ratio Analysis 13. Such external reconstruction is essen-tially covered under the category ‘amalgamation in the nature of merger’ in AS (Accounting Standard) 14, Accounting for Amalgamations. Absorption of companies does not involve formation of a new company, however, external reconstruction … For More Information - Read FAQ. Sunita Ltd Rs. Ascertainment of discharge of purchase consideration 3. AMALGAMATION ABSORPTION AND EXTERNAL RECONSTRUCTION AMALGAMATION When two or more existing companies combine together to form a new company, it is amalgamation. if a new company X (New) Ltd. Calculation of purchase consideration 2. c) external reconstruction d) amalgamation 11. AMALGAMATION. III Examination , 2016. 3. Foe e.g. Amalgamation Absorption External Reconstruction. Accounts of Electricity Companies 9. if a new company X (New) Ltd. Is formed to take over the business of an existing co. X Ltd. Then it is a case of External reconstruction Module 5: Amalgamation Absorption and Reconstruction of Companies Determining purchase consideration. Accounting procedure for Amalgamation, Absorption and External Reconstruction. Since absorption involves two existing companies, there may be earlier transactions between the companies, such as, sale of goods, acceptances, loans etc. There are many forms of business combinations to obtain the economies of large scale production or to avoid the cut throat competition. Amalgamation is when two or more companies merge. Device- Android | Mobile App No. 3. ----- company is the owner of the proportionate net asset of the transferor company (a)T ransferor Company (b) Holding company Unit – III: AS – 14 - Amalgamation, Absorption & External Reconstruction (excluding intercompany holdings) 20 L 1. Two or more companies are wound up and . (i) Absorption (ii) External reconstruction (iii) Amalgamation. All the combining companies are liquidated. April 19th, 2019 - Difference between Amalgamation Absortpion and External Reconstruction Amalgamation Absorption and External Reconstuction part 1 by CMA Tarun Differences Between Consolidation and Merger Difference between Company Merger amp Amalgamation April 16th, 2019 - Best Answer Dear rudresh d the word merger or amalgamation means Internal Reconstruction 8. Duration- 21 Hours (Approx). Meaning and Computation of purchase consideration. Course Includes: 6 Classes . 6. One new company is specifically incorporated to take over another existing loss making company. AS – 14 - Amalgamation, Absorption & External Reconstruction (excluding inter – company holding) In the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase method respectively. Basis Amalgamation Absorption External Reconstruction Meaning Two or more companies are wound up and a new company is formed to take over their business In … Real life example: Hero + Honda = Herohonda. Accounting for Amalgamation, Absorption and External Reconstruction 1. a picture/power point dump is very useful for the students like me.  Amalgamation Absorption & External reconstruction (Continue…) 1. Amalgamation is a fusion between two or more companies to consolidate their business activities by establishing a new company having a separate legal existence. Absorption is the process in which the one leading company takes control over the weaker company. ";s:7:"keyword";s:55:"amalgamation absorption and external reconstruction pdf";s:5:"links";s:1005:"<a href="https://api.duassis.com/storage/q8q7nfc/war-thunder-xm-1-chrysler">War Thunder Xm-1 Chrysler</a>,
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