Corporate Accounts II(Amalgamation of companies) Amalgamation,Absorption &External reconstruction
Hai friends, This video explains amalgamation of companies. Amalgamation is the liquidation of two or more companies and formation of a new company.
Types of Amalgamation : Amalgamation in the nature of merger and Amalgamation in the nature of purchase.
Amal, Absorption and External reconstruction is an important chapter in corporate accounting. It is easy to understand and its accounting treatment is also simple .
In this video I only explain the term Amalgamation , Absorption ,External reconstruction and Purchase Consideration.
other topics like PC calculation, main journal entries etc are discussed in next videos.
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