The Amalgamation Adjustment Account appears in the books it is shown under the heading of in t...........

Accountancy (Phase -I & II) Company Final Accounts

The Amalgamation Adjustment Account appears in the books, it is shown under the heading of ......... in the balance sheet.

Reserve and Surplus

Fixed Assets

Investments

Miscellaneous expenditure

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Explanation:

Miscellaneous Expenditures are the incidental expenses which cannot be classified as manufacturing, selling, and administrative expenses. These expenses are not revenue in nature and hence shown in the asset side of the Balance Sheet and should be written off over a period of time.