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 average firm. If the estimated [...]
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 finance their working capital requirements. [...]
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 and amounts in terms of [...]