SEMESTER V

[Common for B.Com, B.Com (PA), B.Com (CA)and B.Com (ABA) Programmes]

Course Course Lecture Tutorial Practical

Type Category Credit
Code Name (L) (T) (P)
Business
Core
22BPA5EB0 Valuation Application 60 - - 4
Elective - 2
Management

Preamble: To gain knowledge in different techniques in the valuation of assets and liabilities.

Prerequisite: Financial Reporting

Unit Course contents Hours

Business Valuation – Nature and Scope of Valuation – Objectives –
I 12
Importance –Types of Values – Factors Determining Values.
Elements of Business Valuation – Valuation Approaches – Relative Valuation
II 12
– Advantages of Relative Valuation – Disadvantages of Relative Valuation.
Valuation of Mergers and Acquisitions–Driving Factors – Types of Mergers –
III 12
Legal Procedures – Challenges (Simple Problems)
Valuation of Assets and Liabilities-Valuation of fixed assets - Valuation of
IV inventories –Intellectual Capital – Classification -Components of Intellectual 12
Capital. (Simple Problems)
Valuation of Goodwill - Valuation of brands- Valuation of real estate –
V 12
Human resource accounting - Relevant accounting standards. (Theory Only)
Total 60
Note :80% Theory & 20% Problems
1.Text Book(s):Robert F. Reilly and Robert P. Schweihs, “Handbook of Business Valuation and
Intellectual Property Analysis”, McGraw-Hill Publishing, 2004.
Reference Book(s):
1.Gupta, G.C, “Valuation of Immovable Properties”, Bharat Law House (p) Ltd,New
Delhi Edition 2000, 2.Banerjee, D.N and John .A. Parks, “Principles and Practice of
Valuation”, Eastern Law House, Calcutta.2005.
3.VadapalliRavindhar, “Mergers, Acquisitions & Business Valuation”Excel books, New
 Delhi, 2007. 4.Pratt, Shannon, and Alina V. Niculita. “Valuing a Business”. McGraw-Hill,
New York, 5th edition 2008.
Focus of Course: Skill Development
E-Resource/e-Content URL:
https://study.com/academy/exam/topic/businessvaluation-concepts.html
Course Designer: BoSChairman
Mr.S.Madheswaran :Dr.I.Siddiq
Asst.Professor,
Department of B.ComPA, STC.
Course Outcomes (COs) :
On Successful completion of this course the students will able to:

Blooms Taxonomy
CONumber Course Outcome(CO)Statement
Knowledge Level
To recollect the basic concepts of business
CO1 K1
valuation.
To compare the concept of Merger
CO2 and Acquisitions K2
To understand the principles of valuation of assets
CO3 K2
and liabilities.

CO4 To Interpret the valuation of the goodwill K3

Mapping with Programme Outcome and Programme Specific Outcome

Cos / POs PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 S L M M S S L M S S
CO2 L L S S M S M L S S
CO3 L M L L M S L M L S
CO4 L S M S M L M S S M
S – Strong; L – Low; M – Medium