Program Bachelor of Science in Accountancy

Course Valuation Concepts and Methods

Code EACT4103
Units 3
Prerequisite Financial Management

Objectives The subject introduces the students with the various methods of corporate valuation to enable the students to put
financial concepts for valuing firms and businesses. It introduces to the students financial models for valuation and
appreciate the linkages between valuation and strategy of firms to determine the current worth of an asset or an
entity. It also provides learners valuation tools and techniques such as discounted cash flow (DCF) approach as well
as alternative models such as relative valuation and adjusted book values. At the end of the course, the students are
expected to demonstrate special skills in applying the different valuation

Outcomes After successful completion of this course, the students should be able to:
1 Identify the relevance of your accounting skills in valuation
2 Describe the asset and equity valuation
3 Identify what and when to use the valuation methods appropriately
4 Distinguish absolute versus relative valuation

Requirements 1 Choose at least THREE (3) LESSONS from the course outline.
2 Submit your reflective understanding in your chosen topics.
You may CHOOSE ANY of the following presentation modes: written reflection, video presentation, or
3 slide presentation.
a Written reflection: each paper is presented in 300 - 400 words.
b Video presentation: total video time must be from 2 to 4 minutes in length.
c Slide presentation: total slide presentation must be 10 -20 pages
4 The deadline for submission is until September 26, 2023.
5 Send your requirements to academics.pcu.online.program@gmail.com.

Outline Topic Module Lesson Topic Week Lesson Hrs.

Module 1. Valuation Concepts
1 What is Valuation 1 1
2 Overview of Valuation Techniques 1 2
Module 2. Valuation Models
3 Asset Valuation Methods 2 6
4 Calculating Discount Rates 4 6
5 Cash Flows Valuation Techniques 6 6
6 Valuation of Fixed Income Instruments 8 6
Module 3. Other Valuation Considerations
7 Valuation of Options and Financial Options 10 6
8 Business and Equity Valuation 12 6
9 Relevant Valuation Concepts 14 3
Task Performance 15 3
Completion week 16 3
Completion week 17 3
17 51