際際滷

際際滷Share a Scribd company logo
2
Most read
3
Most read
Net payment Method 
Under this method , consideration is ascertained by 
adding up the cash paid , agreed value of assets given 
and the agreed values of securities allotted by the 
transferee company to the transferor company in 
discharge of consideration.
Lets consider the following balance sheet of S Ltd. Suppose P Ltd. Takes over 
the business of S Ltd. And agrees to give for each 11% preference share in S 
Ltd. ten 12% preference shares of Rs.10 fully paid up at par and for each 
equity share in S Ltd. Re. 1 in cash and one fully paid equity share in P Ltd. Of 
Rs.10 valued at Rs.15. The consideration will be completed as follows: 
Liabilities Assets 
Share Capital: 
20,000 11% Preference Shares 
20,00,000 
of Rs.100 each, fully paid up 
80,00,000 
8,00,000 Equity Share 
50,00,000 
Of Rs. 10 each, fully paid up 
60,00,000 
Reserves 
Sundry Liabilities 
Sundry Assets 2,10,00,000 
2,10,00,000 2,10,00,000
Rs. 
12% preference shares to be allowed by P Ltd. 
=Rs.10 x 20,000 x 10 20,00,000 
Equity shares to be allotted by P Ltd. 
= Rs. 15 x 8,00,000 1,20,00,000 
Cash to be paid by P Ltd. 
= Rs. 1 x 8,00,000 8,00,000 
CONSIDERATION 1,48,00,000
Ad

Recommended

Certificate of deposit (cd)
Certificate of deposit (cd)
Pankaj Mishra
Life insurance corporation ppt(1)
Life insurance corporation ppt(1)
Himani Desai
Vouching of cash transactions
Vouching of cash transactions
MahithaKatragadda
Absorption of Company.pptx
Absorption of Company.pptx
Snehal Pandey
Appointment of Auditor
Appointment of Auditor
Ankit Agarwal
Non Performing Assets (NPA)
Non Performing Assets (NPA)
Sanchit
Bills discounting
Bills discounting
Kalpana Udhaya
Challenges for banking in current scenario
Challenges for banking in current scenario
Humsi Singh
fundamental analysis
fundamental analysis
Noorulhadi Qureshi
Collecting banker
Collecting banker
ramandeepjrf
Role of Banks in "ECONOMIC DEVELOPMENT OF INDIA"
Role of Banks in "ECONOMIC DEVELOPMENT OF INDIA"
Shivaprasad Bhavikatti
Company - Definition and explain the types of company as per income tax act 1...
Company - Definition and explain the types of company as per income tax act 1...
Sundar B N
Commercial paper
Commercial paper
Himanshu Kumar
Payment of cheques chapter 1
Payment of cheques chapter 1
Nayan Vaghela
Rights and duties of company auditor
Rights and duties of company auditor
Sundar B N
Debentures
Debentures
Karthik Bharadwaj
Gst
Gst
Chaudhary Charan Singh Haryana Agricultural University
Extraordinary general meeting
Extraordinary general meeting
Devesh Dhruw
Factoring services
Factoring services
Vikram Sankhala IIT, IIM, Ex IRS, FRM, Fin.Engr
Central bank and credit control
Central bank and credit control
Nayan Vaghela
Income from business or profession
Income from business or profession
Parminder Kaur
Commercial papers
Commercial papers
Tata Mutual Fund
Indian depository receipt(IDR)
Indian depository receipt(IDR)
Rohit Kumar
E-Banking Services and Challenges in India
E-Banking Services and Challenges in India
Dheeraj Kumar Tiwari
Sarfaesi act
Sarfaesi act
jagannath ojha
Classification of Companies
Classification of Companies
JayasankarJayasoman2
Leasing
Leasing
Maksudul Huq Chowdhury
Sarfaesi act ppt
Sarfaesi act ppt
AkshayChaudhary82
Packing and Packaging of Cookies
Packing and Packaging of Cookies
breakfreez
Portafolio diagnostico
liz Juarez

More Related Content

What's hot (20)

fundamental analysis
fundamental analysis
Noorulhadi Qureshi
Collecting banker
Collecting banker
ramandeepjrf
Role of Banks in "ECONOMIC DEVELOPMENT OF INDIA"
Role of Banks in "ECONOMIC DEVELOPMENT OF INDIA"
Shivaprasad Bhavikatti
Company - Definition and explain the types of company as per income tax act 1...
Company - Definition and explain the types of company as per income tax act 1...
Sundar B N
Commercial paper
Commercial paper
Himanshu Kumar
Payment of cheques chapter 1
Payment of cheques chapter 1
Nayan Vaghela
Rights and duties of company auditor
Rights and duties of company auditor
Sundar B N
Debentures
Debentures
Karthik Bharadwaj
Gst
Gst
Chaudhary Charan Singh Haryana Agricultural University
Extraordinary general meeting
Extraordinary general meeting
Devesh Dhruw
Factoring services
Factoring services
Vikram Sankhala IIT, IIM, Ex IRS, FRM, Fin.Engr
Central bank and credit control
Central bank and credit control
Nayan Vaghela
Income from business or profession
Income from business or profession
Parminder Kaur
Commercial papers
Commercial papers
Tata Mutual Fund
Indian depository receipt(IDR)
Indian depository receipt(IDR)
Rohit Kumar
E-Banking Services and Challenges in India
E-Banking Services and Challenges in India
Dheeraj Kumar Tiwari
Sarfaesi act
Sarfaesi act
jagannath ojha
Classification of Companies
Classification of Companies
JayasankarJayasoman2
Leasing
Leasing
Maksudul Huq Chowdhury
Sarfaesi act ppt
Sarfaesi act ppt
AkshayChaudhary82

Viewers also liked (9)

Packing and Packaging of Cookies
Packing and Packaging of Cookies
breakfreez
Portafolio diagnostico
liz Juarez
Portafolio de trabajo
liz Juarez
D畛ch v畛 qu畉ng c叩o facebook
D畛ch v畛 qu畉ng c叩o facebook
LongKingAds001
Wildlifeconservationsuryanshsinghppt 140714000450-phpapp02
Wildlifeconservationsuryanshsinghppt 140714000450-phpapp02
Prateek Gupta
Excel dwellings
Excel dwellings
Excel Dwellings
Store Promotion
Store Promotion
breakfreez
Role of ngo
Role of ngo
Prateek Gupta
Packing and Packaging of Cookies
Packing and Packaging of Cookies
breakfreez
Portafolio diagnostico
liz Juarez
Portafolio de trabajo
liz Juarez
D畛ch v畛 qu畉ng c叩o facebook
D畛ch v畛 qu畉ng c叩o facebook
LongKingAds001
Wildlifeconservationsuryanshsinghppt 140714000450-phpapp02
Wildlifeconservationsuryanshsinghppt 140714000450-phpapp02
Prateek Gupta
Store Promotion
Store Promotion
breakfreez
Ad

Recently uploaded (20)

2025 June Year 9 Presentation: Subject selection.pptx
2025 June Year 9 Presentation: Subject selection.pptx
mansk2
ROLE PLAY: FIRST AID -CPR & RECOVERY POSITION.pptx
ROLE PLAY: FIRST AID -CPR & RECOVERY POSITION.pptx
Belicia R.S
THE PSYCHOANALYTIC OF THE BLACK CAT BY EDGAR ALLAN POE (1).pdf
THE PSYCHOANALYTIC OF THE BLACK CAT BY EDGAR ALLAN POE (1).pdf
nabilahk908
Introduction to Generative AI and Copilot.pdf
Introduction to Generative AI and Copilot.pdf
TechSoup
PEST OF WHEAT SORGHUM BAJRA and MINOR MILLETS.pptx
PEST OF WHEAT SORGHUM BAJRA and MINOR MILLETS.pptx
Arshad Shaikh
LAZY SUNDAY QUIZ "A GENERAL QUIZ" JUNE 2025 SMC QUIZ CLUB, SILCHAR MEDICAL CO...
LAZY SUNDAY QUIZ "A GENERAL QUIZ" JUNE 2025 SMC QUIZ CLUB, SILCHAR MEDICAL CO...
Ultimatewinner0342
How to Manage Inventory Movement in Odoo 18 POS
How to Manage Inventory Movement in Odoo 18 POS
Celine George
Q1_ENGLISH_PPT_WEEK 1 power point grade 3 Quarter 1 week 1
Q1_ENGLISH_PPT_WEEK 1 power point grade 3 Quarter 1 week 1
jutaydeonne
Community Health Nursing Approaches, Concepts, Roles & Responsibilities Uni...
Community Health Nursing Approaches, Concepts, Roles & Responsibilities Uni...
RAKESH SAJJAN
Health Care Planning and Organization of Health Care at Various Levels Unit...
Health Care Planning and Organization of Health Care at Various Levels Unit...
RAKESH SAJJAN
ENGLISH_Q1_W1 PowerPoint grade 3 quarter 1 week 1
ENGLISH_Q1_W1 PowerPoint grade 3 quarter 1 week 1
jutaydeonne
ABCs of Bookkeeping for Nonprofits TechSoup.pdf
ABCs of Bookkeeping for Nonprofits TechSoup.pdf
TechSoup
SCHIZOPHRENIA OTHER PSYCHOTIC DISORDER LIKE Persistent delusion/Capgras syndr...
SCHIZOPHRENIA OTHER PSYCHOTIC DISORDER LIKE Persistent delusion/Capgras syndr...
parmarjuli1412
Paper 108 | Thoreaus Influence on Gandhi: The Evolution of Civil Disobedience
Paper 108 | Thoreaus Influence on Gandhi: The Evolution of Civil Disobedience
Rajdeep Bavaliya
The Man In The Back Exceptional Delaware.pdf
The Man In The Back Exceptional Delaware.pdf
dennisongomezk
LDM Recording Presents Yogi Goddess by LDMMIA
LDM Recording Presents Yogi Goddess by LDMMIA
LDM & Mia eStudios
SPENT QUIZ NQL JR FEST 5.0 BY SOURAV.pptx
SPENT QUIZ NQL JR FEST 5.0 BY SOURAV.pptx
Sourav Kr Podder
How to Implement Least Package Removal Strategy in Odoo 18 Inventory
How to Implement Least Package Removal Strategy in Odoo 18 Inventory
Celine George
What is FIle and explanation of text files.pptx
What is FIle and explanation of text files.pptx
Ramakrishna Reddy Bijjam
2025 June Year 9 Presentation: Subject selection.pptx
2025 June Year 9 Presentation: Subject selection.pptx
mansk2
ROLE PLAY: FIRST AID -CPR & RECOVERY POSITION.pptx
ROLE PLAY: FIRST AID -CPR & RECOVERY POSITION.pptx
Belicia R.S
THE PSYCHOANALYTIC OF THE BLACK CAT BY EDGAR ALLAN POE (1).pdf
THE PSYCHOANALYTIC OF THE BLACK CAT BY EDGAR ALLAN POE (1).pdf
nabilahk908
Introduction to Generative AI and Copilot.pdf
Introduction to Generative AI and Copilot.pdf
TechSoup
PEST OF WHEAT SORGHUM BAJRA and MINOR MILLETS.pptx
PEST OF WHEAT SORGHUM BAJRA and MINOR MILLETS.pptx
Arshad Shaikh
LAZY SUNDAY QUIZ "A GENERAL QUIZ" JUNE 2025 SMC QUIZ CLUB, SILCHAR MEDICAL CO...
LAZY SUNDAY QUIZ "A GENERAL QUIZ" JUNE 2025 SMC QUIZ CLUB, SILCHAR MEDICAL CO...
Ultimatewinner0342
How to Manage Inventory Movement in Odoo 18 POS
How to Manage Inventory Movement in Odoo 18 POS
Celine George
Q1_ENGLISH_PPT_WEEK 1 power point grade 3 Quarter 1 week 1
Q1_ENGLISH_PPT_WEEK 1 power point grade 3 Quarter 1 week 1
jutaydeonne
Community Health Nursing Approaches, Concepts, Roles & Responsibilities Uni...
Community Health Nursing Approaches, Concepts, Roles & Responsibilities Uni...
RAKESH SAJJAN
Health Care Planning and Organization of Health Care at Various Levels Unit...
Health Care Planning and Organization of Health Care at Various Levels Unit...
RAKESH SAJJAN
ENGLISH_Q1_W1 PowerPoint grade 3 quarter 1 week 1
ENGLISH_Q1_W1 PowerPoint grade 3 quarter 1 week 1
jutaydeonne
ABCs of Bookkeeping for Nonprofits TechSoup.pdf
ABCs of Bookkeeping for Nonprofits TechSoup.pdf
TechSoup
SCHIZOPHRENIA OTHER PSYCHOTIC DISORDER LIKE Persistent delusion/Capgras syndr...
SCHIZOPHRENIA OTHER PSYCHOTIC DISORDER LIKE Persistent delusion/Capgras syndr...
parmarjuli1412
Paper 108 | Thoreaus Influence on Gandhi: The Evolution of Civil Disobedience
Paper 108 | Thoreaus Influence on Gandhi: The Evolution of Civil Disobedience
Rajdeep Bavaliya
The Man In The Back Exceptional Delaware.pdf
The Man In The Back Exceptional Delaware.pdf
dennisongomezk
LDM Recording Presents Yogi Goddess by LDMMIA
LDM Recording Presents Yogi Goddess by LDMMIA
LDM & Mia eStudios
SPENT QUIZ NQL JR FEST 5.0 BY SOURAV.pptx
SPENT QUIZ NQL JR FEST 5.0 BY SOURAV.pptx
Sourav Kr Podder
How to Implement Least Package Removal Strategy in Odoo 18 Inventory
How to Implement Least Package Removal Strategy in Odoo 18 Inventory
Celine George
What is FIle and explanation of text files.pptx
What is FIle and explanation of text files.pptx
Ramakrishna Reddy Bijjam
Ad

Net payment method accounts

  • 1. Net payment Method Under this method , consideration is ascertained by adding up the cash paid , agreed value of assets given and the agreed values of securities allotted by the transferee company to the transferor company in discharge of consideration.
  • 2. Lets consider the following balance sheet of S Ltd. Suppose P Ltd. Takes over the business of S Ltd. And agrees to give for each 11% preference share in S Ltd. ten 12% preference shares of Rs.10 fully paid up at par and for each equity share in S Ltd. Re. 1 in cash and one fully paid equity share in P Ltd. Of Rs.10 valued at Rs.15. The consideration will be completed as follows: Liabilities Assets Share Capital: 20,000 11% Preference Shares 20,00,000 of Rs.100 each, fully paid up 80,00,000 8,00,000 Equity Share 50,00,000 Of Rs. 10 each, fully paid up 60,00,000 Reserves Sundry Liabilities Sundry Assets 2,10,00,000 2,10,00,000 2,10,00,000
  • 3. Rs. 12% preference shares to be allowed by P Ltd. =Rs.10 x 20,000 x 10 20,00,000 Equity shares to be allotted by P Ltd. = Rs. 15 x 8,00,000 1,20,00,000 Cash to be paid by P Ltd. = Rs. 1 x 8,00,000 8,00,000 CONSIDERATION 1,48,00,000