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**BCOM / BBA Students**
Welcome to **Corporate Accounting Chapter 7 – Amalgamation of Companies**.
In this video, we will understand the **concept, types, accounting treatment, and journal entries related to Amalgamation of Companies** in a **simple and exam-oriented manner**.

This is one of the **most important practical topics** in Corporate Accounting and is frequently asked in university exams.

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# **Topics Covered in This Lecture**

### **1⃣ Meaning of Amalgamation**

* What is amalgamation of companies?
* Purpose and advantages of amalgamation

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### **2⃣ Types of Amalgamation**

Amalgamation in the nature of Merger
Amalgamation in the nature of Purchase

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### **3⃣ Important Terms**

* Purchase Consideration
* Transferor Company
* Transferee Company

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### **4⃣ Methods of Accounting**

Pooling of Interest Method
Purchase Method

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### **5⃣ Accounting Treatment & Journal Entries**

* Calculation of purchase consideration
* Realisation account
* Journal entries in books of transferor & transferee company

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### **6⃣ Practical Examples**

* Step-by-step practical illustrations
* Exam-oriented approach

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# **Who Should Watch This Video?**

BCom Semester 2 Students
BCom Semester 3 Students
BBA Students
DU / CBCS / State Universities
Students preparing for Corporate Accounting exams

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# **Why This Lecture is Important?**

Frequently asked practical topic
Important for journal entries & numerical questions
Helps in understanding company restructuring
High scoring chapter in exams

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