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Gujarat University B.Com SY Sem 3 CBCS - Old Course Subject:- Cost & Financial Accounting 1 Unit 4, Absorption Accounts Gujarat University B.Com TY Sem 6 (NEP 2020) Subject:- Corporate Accounting 2 Unit 4 Absorption Accounts Type 2:- Absorption with Intrinsic Value Method Lesson 8, Sum 5, Anisa Ltd & Hamida Ltd [Gujarat University, T.Y., April 2012] Unit 1, Valuation of Goodwill [1] Introduction [2] Definitions of Goodwill [3] Goodwill in Accounting Standards [4] Factors Affecting Value of Goodwill [5] When Valuation is Necessary? [6] Recording Goodwill [7] Methods of Valuing Goodwill: (1) Arbitrary Assessment (2) Valuation based on Turnover (3) Valuation on the basis of Profit (A) Simple Profit Method : (i) A certain number of years' purchase of Average Profit Method (ii) A certain number of years' purchase of Weighted Average Profit Method (iii) Capitalisation of Average Profit Method (iv) Annuity Method (B) Super Profit Method : (i) A certain number of years' purchase of Super Profit Method (ii) Capitalisation of Super Profit Method (iii) Annuity Method (iv) Purchase of Super Profit on Sliding Scale Method [8] Practical Exercise • Bcom T.Y., Sem 6 (NEP 2020), Corporate Acc... Unit 2, Valuation of Shares [1] Introduction [2] Need for Valuation of Shares [3] Factors Affecting Value of Shares [4] Methods of Valuation: Net Assets Valuation or Assets Backing Method [5] Yield Valuation Method [6] Fair Value [7] Valuation of 'Right' in Right Shares [8] Valuation of Bonus Shares [9] Practical Exercises • Bcom T.Y., Sem 6 (NEP 2020), Corporate Acc... Unit 3, Amalgamation Accounts [1] Introduction [2] Meaning of Amalgamation, Absorption and Reconstruction [3] Purposes of Amalgamation and Absorption [4] Purposes of Reconstruction [5] How to Calculate Purchase Consideration ? Two Methods : (a) Net Assets Method (b) Consideration Method [6] Accounting Entries in the Books of Vendor Company and Purchasing Company [7] Points to be Noted for Debentures [8] Points to be Noted for Preference Shares [9] Mergers and Purchase : Accounting Standard 14 [10] Overview of Ind AS 103: Business Combinations (Theoretical Aspects) [11] Practical Exercise • Bcom T.Y., Sem 6 (NEP 2020), Corporate Acc... Unit 4, Absorption Accounts Lesson 1, Introduction of Absorption Accounts • Bcom TY Sem 6 (NEP 2020) Corporate Account... Lesson 2, Absorption Accounts Journey Entries in the books of Vendor Company • Bcom TY Sem 6 (NEP 2020) Corporate Account... Lesson 3, Absorption Accounts Journey Entries in the books of Purchaser Company • Bcom TY Sem 6 (NEP 2020) Corporate Account... Lesson 4, Sum 1, Sarita Company Ltd Absorbs Sagar Company Ltd • Bcom TY Sem 6 (NEP 2020) Corporate Account... Lesson 5, Sum 2, Savita Company Ltd Absorbs Sageeta Company Ltd [Gujarat University, T.Y., November 2022] • Bcom TY Sem 6 (NEP 2020) Corporate Account... Lesson 6, Sum 3, Bharat Company Ltd Absorbs Calcutta Company Ltd • Bcom TY Sem 6 (NEP 2020) Corporate Account... Lesson 7, Sum 4, C Ltd Purchase M Ltd [South Gujarat University, S.Y., November 2014] • Bcom TY Sem 6 (NEP 2020) Corporate Account... Telegram https://t.me/avadheducation Instagram https://www.instagram.com/avadheducat... #absorption #amalgamation #absorption_account #amalgamation_account #gujaratuniversity #nep2020 #commerce #commercewale #commercewalo #commercestudents #commercelife #commerces #bcoms #bcom #bcomstudent #mcom #mcomstudents #éducation #study #account #accounts #accoutnacy #financialaccounting #costaccounting #managerialaccounting #taxation #statistics #preparation #exames #viral #viralvideo #exam #bcomexam #bcomexams #result #pass Bcom TY Sem 6 Corporate Accounting 2 NEP 2020 Bcom TY Semester 6 Corporate Accounting 2 NEP 2020 Sem 6 Corporate Accounting 2 NEP 2020 Semester 6 TY Corporate accounting 2 NEP 2020 Corporate accounting 2 sem 6 NEP 2020 Corporate accounting 2 TY semester 6 NEP 2020 TY sem 6 Corporate accounting 2 NEP 2020 TY semester 6 Corporate accounting 2 NEP 2020 Corporate Accounting 2 NEP 2020 Bcom sem 6 Corporate Accounting 2 unit 4 NEP 2020 sem 6 Corporate Accounting 2 Unit 4 NEP 2020 semester 6 Corporate Accounting 2 unit 4 Absorption Accounts Bcom TY Sem 6 Corporate accounting 2 Unit 4 Absorption Accounts Bcom TY Sem 6 NEP 2020 syllabus Unit 4 Absorption Accounts