Accounting entries

IN 1ST PARTY'S BOOK :-

 ABNORMAL LOSS A/C...........DR

             TO INVESTMENT IN SHARES A/C

IN 2ND PARTY'S BOOK :-

 SHARE IN INVESTMENT A/C..........DR

          TO ABNORMAL GAIN A/C

Ya as per Rupesh with relevant computations of loss/gain in transfer of shares can be accounted if the transferee is acquiring at differential rates per share subject to the market rates of those shares... Provided in both the parties a/c transfer of shares should be passed...

Hope so!

Just anybody let me know whether Iam exact or not?????

yes karthika you are right loss/gain should debit or credit as per market rates of shares