Application link :- https://play.google.com/store/apps/details?id=com.commerce.wale.guruji
**BCOM / BBA Students**
Welcome to **Corporate Accounting Chapter 7 – Amalgamation of Companies (Part 5)**.
In this video, we will learn the **Journal Entries in the Books of Transferor Company** with **full concept clarity, accounting treatment, and practical illustrations** in a simple and exam-oriented manner.

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

---

# **Topics Covered in This Lecture**

### **1⃣ Meaning of Transferor Company**

* What is a Transferor Company?
* Role of vendor company in amalgamation

---

### **2⃣ Accounting Procedure in Transferor Company**

Transfer of assets to Realisation Account
Transfer of liabilities
Calculation of profit/loss on realisation

---

### **3⃣ Journal Entries in the Books of Transferor Company**

Entry for transfer of assets
Entry for transfer of liabilities
Entry for purchase consideration receivable
Entry for receipt of purchase consideration
Realisation expenses entries
Distribution among shareholders

---

### **4⃣ Realisation Account**

* Preparation of Realisation Account
* Calculation of profit or loss on realisation

---

### **5⃣ Practical Illustration**

* Step-by-step journal entries
* Proper exam presentation format
* Easy tricks to avoid mistakes

---

# **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

---

# **Why This Lecture is Important?**

Frequently asked practical question
Important for amalgamation accounting
Helps in understanding vendor company treatment
High scoring topic in exams

---

# **Join Corporate Accounting Classes**

Complete Corporate Accounting Course Available
Special Discount Available on App
Check Latest Coupon Code Inside App

Learn on **Commerce Wale Guruji App**
[https://play.google.com/store/apps/details?id=com.commerce.wale.guruji](https://play.google.com/store/apps/details?id=com.commerce.wale.guruji)

---

# **Join Telegram for Notes & Updates**

[https://t.me/cwgforbcom](https://t.me/cwgforbcom)

---

# **Like | Share | Subscribe**

If this lecture helped you, please **LIKE SHARE and SUBSCRIBE ** to support **CWG for BCOM**.

---

#CorporateAccounting #Amalgamation #TransferorCompany #JournalEntries #BCOM #CWGforBCOM

---