469
Extended disclosures are not not in AS 18 but Ind AS 24
747
liabilities whether or not taken over or not are transferred to realization account in books of seller company , so payment made are debited to realization account
798
asset side of balance sheet
817
unless other wise given in AOA dividend is paid on paid up value, if paid up value not given then face value
827
Bonus for fully paid shares class A shares  — 1:2 — 90,000 /2 x 1 = 45,000 shares, so reserves required 45,000 x 10 = 4,50,000
Bonus for partly paid shares of class B shares — 4,50,000 / 9,00,000 x 1,00,000 = 50,000 ( fully paid ko jis ratio mein benefit diya usi ratio mein partly paid ko bhi dena padega)
so total 5,00,000 , there is printing mistake it is give 5,50,000
841
if you buying rights first and then buying shares with those rights, cost will be added to cost of right shares

*841
added to cost of investments 
866
sent to branch
Br Stock A/c Dr 
To GSTB A/c
for goods returned
GSTB A/c Dr 
To Branch Stock A/c
899
B is better answer please rectify it
840
Debentures which opted for preference shares Rs 1,94,200
Amount Payable — 1,94,200 + 2% premium = 1,98,084
value of each new pref share — 105 as issued at premium
so number of shares 198084/ 105=1886.51
value wise 1886.51 x 100 = 188651