Short-cuts to Financial A/c Sem 5 Part-1 Amalgamation.

As we know amalgamation is a chapter which cannot be left for Option, hence its a compulsory chapter.

We get scared of this chapter for the only reason is, we do not know what are the maximum adjustments and concepts.

Hence here is a chart which consist of maximum entries possible as per us. IMG_20151027_192321

Also Firstly we need to close the old books of accounts. For that the flow should be: –

IMG_20151027_192408

A brief explanation of the process :-

IMG_20151027_192348

How to handle MERGER Sums and concept:-

IMG_20151027_192425

if you are done with Amalgamation, then this will help you to revise the topic in Maximum 20 Minutes.


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