This document outlines the sessions of a 10-session course on mergers and acquisitions. Session 1 discusses the meaning of merger, acquisition, and takeover, as well as different types of mergers and case studies. Session 2 covers the cost of capital, including annuity tables, future and present value calculations, and weighted average cost of capital. Session 3 and 4 discuss business valuation methods like book value, market value, and intrinsic value, as well as valuation of goodwill and intangible assets, fair value, and exchange ratios using EPS and P/E ratios with case studies.

1. Merger and Acquisition
By Prof. L. Augustin Amaladas M.Com., AICWA., PGDFM.,
B.Ed.
@2 Hours each session. Total sessions-10
Session-1:-Meaning of merger, acquisition, take over,
restructuring- -why merger- different types of merger. Case
Study-1. Restructuring strategy pays dividends. Case
Study:-2 HP and Compaq merger, Case Study-3 TATA
Chemicals and Hindustan Lever Chemicals.
Session-2:Cost of capital- Under standing of Annuity Tables.
Future value-present value, Future value of Annuity, Present
value of Annuity – weighted cost of Capital.- (Reference:-to
Financial management by Dr. Prasanna Chandra under the
heading Time value of Money)
Session-3and 4:Business Valuation:- Conceptual Framework of
valuation-Book value, Market value, Intrinsic value, Liquidation
value, Replacement value, Salvage value- Valuation of
goodwill and intangible assets, Fair value-Terms EPS, P/E
Ratio, Diluted EPS.-Exchange Ratio using EPS and P/E
Ratio.Case study-2.