Valuation of Shares | Yield Method| Fair Value Method |Corporate Accounting Chapter-9 | CWG for BCOM
CWG for BCom
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Valuation of Shares | Yield Method| Fair Value Method |Corporate Accounting Chapter-9 | CWG for BCOM
13 102 просмотра · 4 месяца назад
CWG for BCom
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13 102 просмотра · 4 месяца назад
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📢 *BCOM / BBA Students*
Welcome to **Corporate Accounting Chapter 9 – Valuation of Shares (Part 3)**.
In this video, we will learn the *Yield Method and Fair Value Method of Share Valuation* with *complete concept clarity, formulas, and practical numerical questions* in a simple and exam-oriented manner.
✅ This topic is one of the *most important practical areas* in Corporate Accounting and is frequently asked in university exams.
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✅ *Topics Covered in This Lecture*
🔹 *1️⃣ Quick Revision of Share Valuation*
Meaning of valuation of shares
Importance and objectives of share valuation
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🔹 *2️⃣ Yield Method*
✔ Meaning of Yield Method
✔ Earnings Capacity Value Method
✔ Formula for valuation of shares
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🔹 *3️⃣ Maintainable Profit Calculation*
Average profit calculation
Adjustments in profits
Normal rate of return
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🔹 *4️⃣ Fair Value Method*
✔ Meaning of Fair Value Method
✔ Combination of:
Intrinsic Value Method
Yield Value Method
✔ Formula for Fair Value of shares
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🔹 *5️⃣ Practical Numerical Questions*
✔ Step-by-step calculations
✔ Working notes preparation
✔ Easy tricks for solving questions
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🔹 *6️⃣ Exam-Oriented Tips*
Proper presentation format
Common mistakes to avoid
Short tricks for fast calculations
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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 market value concepts
✅ High scoring chapter in exams
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