Answer / guest

creation of an independent company through the distribution
of new shares of the existing company or parent company is
known as spin-off. it is type of divestiture.

Answer / rajesh

simply say it is demerger of the company

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N N SALES: DEPT A 150000 DEPT B 2500 100000 newspaper 1000 rates 500 elect 250 salary 10000 stock 1/4/92 :dept A 2300 DEPT B - stock :1/4/93 dept A 1200 dept B 700 newspaper 300 prepare trading profit and loss account. thanx

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