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Match the Pairs: - Financial Accounting(Financial Accounting and Auditing 9)

Match the pairs:

  Column A   Column B
(1) No-new company is formed. (a) Purchase Method
(2) 'Goodwill or Capital Reserv (b) Transferred to Realisation A/c
(3) Scheme of Amalgamation (c) Absorption
(4) Transferer Company  (d) Reqires approval of High Court 
(5) Profit on Realisation  (e) To be liquidated

 

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Solution

  Column A   answer 
(1) No-new company is formed. (c) Absorption
(2) 'Goodwill or Capital Reserv (a) Purchase Method.
(3) Scheme of Amalgamation (d) Reqires approval of High Court 
(4) Transferer Company  (e) To be liquidated
(5) Profit on Realisation  (b) Transferred to Realisation A/c
Concept: Amalgamation
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