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In this video, we solve an **important numerical question** on **Amalgamation in the Nature of Merger** under **Accounting Standard (AS)-14**, from **Corporate Accounting Chapter-6**. This video is highly useful for **BCOM, BBA, CA, CS, and CMA** students preparing for exams in **2025–26**.

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### **What You’ll Learn in This Video:**

Meaning of Amalgamation in the Nature of Merger
Step-by-Step Calculation of Purchase Consideration
Journal Entries in the Books of Transferee Company
Balance Sheet Format Post-Amalgamation
Exam-Oriented Numerical Practice
Key Adjustments as per **AS-14**

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### **Perfect For:**

BCOM & BBA Semester Students
CA, CS, CMA Foundation Aspirants
Students Preparing for 2025-26 University Exams
Anyone Wanting Concept Clarity on Mergers

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