[FONT=Arial][SIZE=2]Some directors purchase some share from ABC Ltd. as face value by cash or account payee cheque and additionally give some machinery to ABC Ltd as goodwill of ABC Ltd.. ABC Ltd how will shown the machinery in Balance Sheet of ABC Ltd ?In this connection what the liabilities against the machinery in the book of ABC Ltd.[/SIZE][/FONT]

Liabilities are not affected in this transaction, only Assets and Owners Equity.