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**BCOM / BBA Students**
Welcome to **Corporate Accounting Chapter 7 – Amalgamation of Companies (Part 3)**.
In this video, we will learn the important topic **Purchase Consideration using Lump Sum Method & Intrinsic Value Method** with **full concept clarity, formulas, and practical numerical questions** in a simple and exam-oriented way.

This topic is very important for **Corporate Accounting practical exams** and is frequently asked in university examinations.

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# **Topics Covered in This Lecture**

### **1⃣ Quick Revision of Purchase Consideration**

* Meaning of Purchase Consideration
* Importance in amalgamation accounting

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### **2⃣ Lump Sum Method**

Meaning of Lump Sum Method
Features of Lump Sum Payment
Calculation with practical example

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### **3⃣ Intrinsic Value Method**

Meaning of Intrinsic Value Method
Calculation of intrinsic value of shares
Share exchange ratio concept

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### **4⃣ Practical Numerical Questions**

* Step-by-step calculations
* Working notes preparation
* Easy tricks for solving questions

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### **5⃣ Accounting Treatment**

Journal entries related to purchase consideration
Treatment of shares issued to vendors

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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 amalgamation numericals
Helps in solving purchase consideration questions easily
High scoring chapter in exams

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