Tag Archives | Evaluation

Super Profits Method for Evaluation of Goodwill

In this article we will discuss about the Super Profits Method for Evaluation of  Goodwill along with Solved Illustrations. In this case, the maintainable profits of the firm whose goodwill is for sale are compared with the “normal” profits for the firm, i.e., profits, which would have been earned with the same capital by an […]

Top 2 Categories for Evaluation of Public Deposits

This article throws light upon the top two categories for evaluation of public deposits. The categories are: 1. As a Source of Corporate Finance 2. Investor’s Point of View. Category # 1. As a Source of Corporate Finance: Many companies have accepted unsecured deposits from the public in the recent past, in India, mainly to […]

Top 8 Questionnaires for Evaluation of Personnel Policies

This article throws light upon the top eight questionnaires for evaluation of personnel policies. The questionnaires are: 1. General 2. Selection of Personnel 3. Placement, Promotion and Transfer 4. Education, Training and Development 5. Employee Remuneration 6. Motivation and Discipline 7. Disputes and Settlement 8. Social Relations. Personnel Policies Evaluation: Questionnaire # 1. General: (i) […]

Evaluation of Internal Control System: 3 Parameters

This article throws light upon the three parameters for the evaluation of internal control system. The parameters are: 1. Administrative Controls 2. System Development Controls 3. Procedural Controls. Internal Control System Evaluation: Parameter # 1. Administrative Controls: (A) Division of responsibilities—between the sections like: (a) Development, (b) Data preparation, (c) Computer operation, (d) File library, […]

Main Evaluation Aspects of Purchase Management

This article throws light upon the three main evaluation aspects of purchase management. The evaluation aspects are: 1. Authorization for Purchase and Procurement 2. Internal Operations 3. Special Test. Purchase Management: Evaluation Aspect # 1. Authorization for Purchase and Procurement: i. Review the procedures, such as adequacy of approvals necessary for particular types of items […]

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