If a ltd company acquire another ltd co - what are the accounting transactions?

PamRandall
PamRandall Registered Posts: 1 New contributor 🐸
Company A purchase Company B outright. Company B has no assets. Company A purchased Company B for £30k. 3000 shares were also sold in this transaction £1 ea.

Not having dealt with such a transaction before I am overthinking the entries.

Do I just DR Goodwill and Cr bank £30k. CR Share Capital and DR DLA as payment hasn't been made in addition to the £30k or should goodwill be £27k and CR bank £3k for shares?

I am awaiting copies of the sale agreement to see if there is any further information here that may help.
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