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**BCOM / BBA Students**
Welcome to **Corporate Accounting Chapter 7 – Amalgamation of Companies (Part 4)**.
In this video, we will learn the **Journal Entries in the Books of Transferee Company** under both **Merger Method and Purchase Method** with **full concept clarity, accounting treatment, and practical illustrations**.

This topic 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 Transferee Company**

* What is a Transferee Company?
* Role of purchasing company in amalgamation

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### **2⃣ Merger Method (Pooling of Interest Method)**

Meaning and features
Treatment of assets & liabilities
Preservation of reserves

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### **3⃣ Purchase Method**

Meaning and features
Treatment of goodwill/capital reserve
Revaluation of assets & liabilities

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### **4⃣ Journal Entries in the Books of Transferee Company**

Entry for business purchase
Entry for assets and liabilities taken over
Entry for payment of purchase consideration
Treatment of reserves, goodwill & capital reserve

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### **5⃣ Difference Between Merger Method & Purchase Method**

* Accounting treatment comparison
* Impact on reserves and valuation

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### **6⃣ Practical Illustration**

* Step-by-step journal entries
* Exam-oriented format
* Easy tricks to avoid mistakes

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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 question
Important for amalgamation accounting
Helps in understanding merger & purchase methods clearly
High scoring topic in exams

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