Transferring Android application from one Google account to Another google account is very simple & straight forward process.
1) Go to Google Transfer app transfer page.
2) Fill up all the fields with accurate details.
3) To get the google wallet transaction id visit https://wallet.google.com and the ID will be present on the right hand side of the payment info. for help refer below image.
ID format will be :
3) Fill up the app package name without any mistake & click on transfer, it takes nearly 24 to 48 hours.