Acn3084

of

# 2004 University of South Africa All rights reserved Printed and published by the University of South Africa Muckleneuk, Pretoria ACN318-6/1/2005-2007 ACN308-4/1/2005-2007 97577979 ACN Style 3b2

CONTENTS

AIM OF THIS MODULE PART I FINANCIAL ANALYSIS AN OVERVIEW OF FINANCIAL ANALYSIS STUDY UNIT 2 RATIO ANALYSIS: ANALYSIS OF THE PROFITABILITY OF AN ENTERPRISE STUDY UNIT 3 RATIO ANALYSIS: ANALYSIS OF RISK LINKED TO AN ENTERPRISE STUDY UNIT 4 ANALYSIS OF RISK BY MEANS OF A FAILURE PREDICTION TO ASSESS THE GOING CONCERN PROSPECTS OF AN ENTERPRISE STUDY UNIT 5 ANALYSIS OF RISK BY ANALYSING THE CASH FLOW OF AN ENTERPRISE STUDY UNIT 6 SELF-ASSESSMENT QUESTIONS PART II THE VALUATION OF BUSINESS INTERESTS AN OVERVIEW OF THE VALUATION PROCESS STUDY UNIT 8 RISK AND A FAIR RATE OF RETURN STUDY UNIT 9 OTHER CONCEPTS AND DETERMINANTS OF VALUE
ACN318-6/1/2005 ACN308-4/1/2005

(v) 1 2

STUDY UNIT 1

9

24

38

44 47 49 50 51 64
(iii)

STUDY UNIT 7

STUDY UNIT 10 METHODS FOR THE VALUATION OF BUSINESS INTERESTS STUDY UNIT 11 THE VALUATION OF DIFFERENT KINDS OF BUSINESS INTERESTS STUDY UNIT 12 COMPREHENSIVE QUESTIONS AND ANSWERS PART III 76 74 65

LIQUIDATIONS, REORGANISATIONS, CONVERSIONS, MERGERS AND TAKEOVERS 77 LIQUIDATIONS 78 85 89 97

STUDY UNIT 13 STUDY UNIT 14 REORGANISATIONS STUDY UNIT 15 CONVERSIONS STUDY UNIT 16 MERGERS AND TAKEOVERS

(iv)

AIM OF THIS MODULE

Once you have studied and completed this module, you should be able to . give financial advice based on the results of the analysis and interpretation of financial statements . value business interests and financial securities . indicate how transactions are recorded in respect of changes in equity and shareholdings . give advice to businesses on the most advantageous way to overcome financial problems, either by means of reorganisation, reconstruction, merger, conversion or liquidation . convert one form of enterprise into another

LAYOUT OF STUDY MATERIAL
The study