Welcome to **CWG for BCOM**!
In this video, we explain **Journal Entries related to Amalgamation of Companies** as per **Accounting Standard (AS)-14** under **Chapter-6 of Corporate Accounting**. This is an important topic for **BCOM, BBA, CA, and CS** students, especially for exam preparation in the academic year **2025–26**.

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### **What You Will Learn:**

Meaning of Amalgamation
Types of Amalgamation:
  • Amalgamation in the Nature of Merger
  • Amalgamation in the Nature of Purchase
Step-by-step Journal Entries in the Books of:
  • Transferor Company
  • Transferee Company
Adjustment of Assets & Liabilities
Purchase Consideration Treatment
Practical Examples with Exam-Oriented Approach

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### **Best For:**

B.Com & BBA Semester Students
CA, CS, CMA Aspirants
Commerce Students Preparing for University Exams
Learners of Corporate Accounting Concepts

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### **Continue Learning with CWG for BCOM:**

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[https://play.google.com/store/apps/details?id=com.commerce.wale.guruji](https://play.google.com/store/apps/details?id=com.commerce.wale.guruji)

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