UDESH REGULAR

FOR GROUP-1, MAY 2024

▪ Subject- Advanced Accounting

▪ Chapter- Amalgamation
-

▪ Lecture No.- 10
Recap of Previous Lecture

Questions
Topic
Topics to be Covered

Topic Intrinsic Valve Method

&
Questions
 TOPIC :
Intrinsic value Method
Jakeover/Absorb worth

0 X Ltd .
&⑧ -
-

Existing - 100 each

1000 eg . sh

fuising
so .

P C Total Worth 1000 X90

-
.
.
=
>
=

90000

1000
To sharholdey
150
x
3/5) x

Equin shews You ery

5 & lach
600
-

e . Sh :

&150 each FV =
200

= 90008

X(td : value 150

YcAd
Value) 90 fold of
:

Entrinsic value &

. Sh -
=

Novoyold shews Frtrinsic volve

Intrinsic value
Noti shows
of X
old
x
y
I

y
co
cor
-

of
puren Gro
PUTIG :
co
.

-
-

-
No. shaws x 150 I 1000 X 90 I 90000
-
Purch We
o
·

No-o
shows
-
1000 x

20315=800 s/swap ->

wat one
# 20 Purchase consideration

Amount
ligment to
Payment In
workings
-
6000
cask
I PSH
e

2) ESH
Equity
shaws (300 x
1) x 120
C10
120
1750 '20 each
shaus &
equity
-

27008
-

Nor eq
. Sh .

X
Intrinsic value =
rivoiy snows
X
esinsiz value

o Durin ·
20.
o
Purch. Co
of old wo
of
old wo

r r
300 X 70 I 21008
Noting
shews 120 I

-
n

X
Purch
of
·
So

3000 X 70 1750 Ste

No-Sh
·
= =
-

120
# 021
computationy Intrinsic volve

-
Purch
CO
:
& Vasudha raishali Cold
20 S
C = 100
(d .
Lar +
10

I
--

Goodwill 7500 5008

10

I
factly Brilay
I 195008 I 17508
-

Debtors 286908 17290

stick 91500 7508 (82500x10

178

Bank 98000 109590

creditor (44450) -(58200)

⑧
-
r -

~ ~
524290 u
Nerasnt
for ESS (A) 702008

(B) 5408 40338 -

No
Eg shaus
·
.

(A)/(B) -
13 13 -
Intrinsic
value) Sh .
 o
Purchas cons .
METASSts raishali Lea .

or -
524290

40330x 13

Issue Price /Shen

of
F r
of Vasudhaltd Share Vasudhalid= 13
.
.
· :

No shews issued
by
524990
Vasudha (td=
-

Shrup 12
-

524240 -
x40330
I P 3
=

40330e9 . Shows

Fr= 10 IP = 13

BIs Y Vasudha Ltd. =

Enising +
Effect i
BIs Emis
 Balamn Vasudha 15a
of
.

Note NO -
Amount

Equity & Liabilities

I Shareholder
funds ↓
9433
as smase
spital 2 272990
3) Resures & Surplus

2) Current Liabilities
10260
a)
Trash igobers (74400 +

58600) -

1318890
TOTAL
-

ASSIt]
I Not Current Assets

PPE & Assets

a) Intangibl 3 385000
i PPE 10008
Assets
is Frangibl
Current Assess
2) 166500
(91500 75003 +

a) Invento wi
45980
5) Trac Receivably (28695 17290)
+

207590
4) Cath & Cash Equivalents (9800 +

109590)
TOTAL
-
898
-
Note 1 Shan
Capital
:

943300
94330
equity shaw
i 10 each

[ for
ousing about 40330 eq .
shar issued

consideration other than

cash)
NOM 2 : Reselves & Surplus
8608
General Resure
6608
PALA/
securities Penius (40330 x5) -
120990

272990
-

Note 3
:

PPE
385500
Factory Briedly (21000 +

175000)

ASHD
NOT 4
Intayish
:

Goodwil 100000
(50000 5000)+
 #
a22 Purchase consideration

Amount
Payment To
ig ment Is
workings
30 3000
250000 201 ,0000

Try
=
15t Shows
+

PSH
I
.
·
·

30000 ,
Try come shows of
15x 100 each

2) ESS
Equity
shows
75000x 20
5)
X I
30
/
" Ques
500008

5000 specified by
equity shoul
30 nota
-

o 10 each else
-
8000000
-

Now shows
o X So I 75008X 20 = 1 50 (20
.

Purch .

Co-

75000x20
No-sh · -
-

30
Purin -
Co ·
 Neut 2-3
dys
wwx2
-

Span entrativefor this

Chapter
·
 2 mins Summary

Method
Topic OneIntrinsic value

&
Two Questions

Three

Four

Five
Thank You