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Amalgamation, Journal entries in books of purchasing company

Accountancy

answered on 19-Aug-24 15:21

in this lecture, while passing journal entry in the books of purchasing company, for the expense of liquidation etc (legal charges etc for liquidation) is debited by the name GOODWLL, for the reason that purchase consideration paid is more than the net assets that purchasing company got from selling company. that extra amount paid as liquidation or legal charges should be shown as an expense in the books of purchasing company, why it is shown as a goodwill (asset)?

latest answer

If purchasing company pays on behalf of selling company than in selling company books, Dr Realisation Cr. Purchasing company.

Garima Bhargava

Garima Bhargava

CA Inter

185

7

2K+

Ratio Analysis

Financial Management

answered on 12-Aug-24 11:25

Sir the following question is not covered in the class. Why in ICAI practical problem 7, the Equity in the Debt to Equity is considered only as Equity shareholders fund.

latest answer

As per the chapter Ratio Analysis Equity = NW = Prop Fund = Owners Fund = ESC+RS+ PSC also. So in computation of Debt/Equity ratio ideally PSC should be included but institute has ignored PSC. So please follow as per institute’s practice only

Muhammed Salih

Muhammed Salih

CA Inter

18K+

1

297

FEMA

Corporate & Other Laws

answered on 12-Aug-24 17:51

In the solution, Mr. Z will be a PRI in year 2020-21 till 31.07.20 only and thereafter he will be a PROI. Am I right? (Illustration 2)

latest answer

Yes he will be considered as PROI since he has gone out of India for higher studies.

Sagar Kathuria

Sagar Kathuria

CA Final

3K+

1

303

Indas 1 - Oct 2018 MTP question

Financial Reporting

answered on 12-Aug-24 15:32

On sale of investment, 2L transferred from Balance sheet to P&L (1.4L and 0.6L), we need to do the same reclassification in OCI also, but it seems they have not done it. Am I right? Or the given solution is right?

latest answer

Yes - You should adjust from OCI as well.

Smile A

Smile A

CA Final

3K+

1

378

Study partner

Exams

answered on 19-Aug-24 17:12

Anyone who is preparing for CA final group 1 appearing in Nov 2024 kindly connect. I've articleship as well but I promise to keep up my study commitments

latest answer

https://chat.whatsapp.com/CCMnufy66pc3tYnOU6SBoW

Archana Iyer

Archana Iyer

CA Final

0

4

414

Adjustable selling price method

Accountancy

answered on 12-Aug-24 15:29

In illustration 7 of the icai textbook, they have asked to find the non historical cost of closing inventories. In the last step, the calculated the rate of gross margin which is 20%. They have minused 20% from 50,000 to get 40,000. Why?

latest answer

Sales - Cost = Gross Profit So Cost = Sales - Estimated GP

Ornitha Shree U

Ornitha Shree U

CBSE XI

0

2

451

Accounting estimate

Financial Reporting

answered on 09-Aug-24 14:19

Sir here change in depreciation method is change in accounting policy right

latest answer

Accounting estimate as per ind as 16

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

1

227

INDAS 1

Financial Reporting

answered on 09-Aug-24 12:00

How to present foreign currency translation gain at the time of sale? What is the treatment in P&L, OCI and Balance sheet? What will be the effect of current tax at the end of the year? Can anyone please solve and explain?

latest answer

How much should be transferred to p&l, and what will be the effect in oci?

Smile A

Smile A

CA Final

3K+

2

212

As 10

Accountancy

answered on 09-Aug-24 10:56

Depreciation sums in book back can't able to understand amd also revaluation sums

latest answer

How did you do your preparation?

Gomathy D

Gomathy D

CA Inter

0

1

272

Consolidation of financial statements

Accountancy

answered on 09-Aug-24 11:57

Generally we calculate cost of control on date of acquisition.Therefore why haven"t they considered 3000 lakhs (share capital as on date of acquisition) as share capital and solved cost of control? why have they considered 4800 lakhs which as at 31 march 2021 as the share capital and solved cost of control?

latest answer

yes

Niveta Rajkumar

Niveta Rajkumar

CA Inter

6K+

3

331