Valuation of Goodwill and Shares | Corporate Accounting Chapter -9 | CWG for BCOM
CWG for BCom
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Valuation of Goodwill and Shares | Corporate Accounting Chapter -9 | CWG for BCOM
24 399 просмотров · 4 месяца назад
CWG for BCom
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24 399 просмотров · 4 месяца назад
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📢 *BCOM / BBA Students*
Welcome to **Corporate Accounting Chapter 9 – Valuation of Goodwill and Shares**.
In this video, we will understand the *concept, methods, and practical calculations of Valuation of Goodwill and Shares* in a **simple and exam-oriented manner**.
✅ This is one of the *most important practical topics* in Corporate Accounting and is frequently asked in university exams.
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✅ *Topics Covered in This Lecture*
🔹 *1️⃣ Meaning of Goodwill*
What is Goodwill?
Features and importance of goodwill
Factors affecting goodwill
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🔹 *2️⃣ Methods of Valuation of Goodwill*
✔ Average Profit Method
✔ Super Profit Method
✔ Capitalisation Method
✔ Annuity Method (basic idea)
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🔹 *3️⃣ Meaning of Valuation of Shares*
Need for valuation of shares
Factors affecting value of shares
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🔹 *4️⃣ Methods of Valuation of Shares*
✔ Net Assets Method
✔ Yield Method
✔ Fair Value Method
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🔹 *5️⃣ Practical Numerical Questions*
Step-by-step calculations
Working notes preparation
Exam-oriented approach
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🔹 *6️⃣ Important Concepts*
✔ Normal Profit
✔ Super Profit
✔ Capital Employed
✔ Intrinsic Value of Shares
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🎯 *Who Should Watch This Video?*
✔ BCom Semester 2 Students
✔ BCom Semester 3 Students
✔ BBA Students
✔ DU / CBCS / State Universities
✔ Students preparing for Corporate Accounting exams
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🔥 *Why This Lecture is Important?*
✅ Frequently asked practical topic
✅ Important for numerical questions
✅ Helps in understanding company valuation concepts
✅ High scoring chapter in exams
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