Property Gift Consideration into books of accounts?

I received a 2400sft plot as a gift from mom on Nov/2009, Now how should i consider the value into my books since its a gift? a)My mom had purchased it for 15,000/- in the year 1984 or b) The Sub register value on date of the gift was Rs 25 Lacs?

In tally the entries should be like : BY Land property Rs _____ TO Capital a/c______ am i right ?

Regarding Transfer of Accounts?

Sir, I have two A/C’s in Sbi in same branch, one is salary a/c and other is savings on my own name. I want to surrender savings A/C and wants to transfer/link all the Amount, FD’s and PPF account to the other A/C. how is it possible.Please guide me…the Salary A/C was transferred from other branch to the same branch as it is near to my home…pls help…..