CHRIST (DEEMED TO BE UNIVERSITY), LAVASA

Course: Corporate Accounting (BBA 231)

CLASS: 2 BBA [Analytics]
EVEN SEMESTER, 2019

CIA (3 A) – Group assignment (WEIGHTING: 10%)

EVALUATION OF COMPANY MERGERS AND AQUISITIONS

Learning outcomes assessed: 1
Task A – Written Report (75%)

In groups of three members, you should collect annual reports of Two Companies involved in
Mergers and Acquisitions in India (after 2010) and conduct a comprehensive analysis of the
outcome of M&A. Analysis should include critical evaluation of consideration determined,
method used, collaboration achieved after M&A, and a detailed interpretation of combined
financial statements as per accounting standards. The assignment should be submitted in
hardcopy form.

Your report should include:

1. Brief introductory details of the companies chosen for analysis.

2. A complete explanation of your analysis of the outcome of merger and acquisition.
3. A summary of findings from your analysis and conclusion.

‫ ٭‬Word limit for assignment submission: 1,500

Note: Attention should be paid to effective layout focusing on the headings and subsections in the Report
along with care for grammar and punctuation in your explanations.

General Instructions:

1. The word limit will not comprise the title page, tables, diagrams and references. 10% below or above
the prescribed word limit is permissible. 15% penalty will be imposed on assignments which do not
adhere to the prescribed word limit.
2. Use the prescribed format: font – Arial or Calibri, font size 12 and 1.5 spacing; margins – left 1.25,
top, bottom and right: 1.0
3. Hard copies of your assignment should be submitted in a file in person by Wednesday, 1st April,
2020 (before 5:00 pm).
4. Plagiarism, misrepresentation and other dishonest or deceptive acts constitute grounds for serious
punishment. Plagiarized documents, in parts or whole, submitted by students will be rejected. You
must read the relevant sections governing Continuous Internal Assessment (CIA) in the Christite
Handbook 2019- ‘20.
5. All sources referred – text books, journals, web references, newspapers, etc should be referenced.
Absence of referencing will constitute plagiarism.

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 Your written report will be graded according to the following criteria:

Written Report - Marking Criteria

Dimensions 5 marks 4 marks 3 marks 2 marks 1 mark
Introduction Student has Student has Student has No No
and historical provided a provided an provided an introduction is introduction
perspective crisp introduction introduction provided by and concept
about the introduction to the topic and has the student clarity
companies. to the topic and has understood and has not
supported by understood few concepts understood
data and has different relating to the the concepts
clearly concepts topic properly
understood
different
concepts.
Analysis and Not
outcome of Discussed all Identified the Steps No mention understood
Mergers and the steps process and involved in about the the IPO
Acquisition, involved in few steps the process Process and process and
critical the process involved in are included steps involved no proper
evaluation of with the process but no in the process. presentation
consideration explanation with explanation
determined explanation No proper
Identification Identification identification
of all the Identification of few parties parties
parties and of few parties involved in involved in
their roles. to the issue the process the process of
involved in without IPO
the process explanation
with some on their roles
explanation
about their
roles.

Collaboration Critically Average level Minimum Process of Process is not

achieved after evaluated the of evaluation level of evaluating being
Merger & overall with little evaluation companies understood
Acquisition performance explanation, without based on properly and
of the explanation prospectus is no critical
company and not evaluation
clarity about understood
decision properly and
needs
additional
reading

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 TASK B: Oral Presentation (25%)

You are required to present your analyses and findings to the class for a maximum of 10 minutes.
1. Your oral presentation must be delivered on a day earmarked for the purpose after class hours.
Assignments of students absent for the presentation will not be considered for
evaluation/marking.
2. Your presentation must be a PowerPoint Presentation.
3. Your presentation must focus on your report and its various constituent elements.

Your report presentation will be graded according to the following criteria.

Oral Presentation - Marking Criteria

Needs to
Excellent Very good Satisfactory
Improve
Criteria
4 marks 3 marks 2 marks
1 mark

The The The The

presentation presentation presentation presentation
demonstrates demonstrates demonstrates demonstrates
clear purpose clear purpose the purpose the purpose and
and subject; and subject; and subject; subject; but
cites atleast cites atleast cites atleast does not give
four pertinent two pertinent two pertinent relevant
Content examples examples examples but examples or
supported with supported does not adequate facts
facts and/or with facts support with and/or
statistics and and/or adequate facts statistics.
convincing statistics and and/or Conclusion is
arguments and concludes statistics. not convincing.
concludes with with Conclusion is
conviction. conviction. not convincing.

Delivery Holds attention Consistent use Displays Holds no eye

of entire of direct eye minimal eye contact with
audience with contact with contact with audience, as
the use of audience, but audience, while entire report is
direct eye still returns to reading mostly read from notes
contact, seldom notes from the notes
looking at Speaks in low
notes Speaks with Speaks in volume and/ or
satisfactory uneven volume monotonous
Speaks with variation of with little or no tone, which
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 modulation in volume and maintenance of causes
volume and maintains interest by the audience to
maintains reasonable audience disengage
audience interest of the
interest and audience.
emphasize key
points

Able to Average Displays Displays no

sequence accuracy with minimal accuracy in
Organization information information accuracy of information
accurately sequencing information sequencing
sequencing

Demonstrates Moderate Shows little Shows no

strong enthusiastic enthusiasm interest in topic
Enthusiasm (Based
enthusiasm feelings about about the topic presented
on evaluator’s
about topic topic being presented
observation)
during entire
presentation

Demonstrates Is at ease with Is Does not have

full knowledge expected uncomfortable grasp of
by answering answers to all with information
all class questions, information and cannot
Q& A session
questions with without and is able to answer
explanations elaboration answer only questions about
and elaboration rudimentary subject
questions

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