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NPP

Long-term Financing, Valuation

of Goodwill and Shares, Dividend UNIT 3

Decision and Investment Accounting

 Long Term Financing Sources and Instruments: Shares and
Debentures: Convertible Securities & Term Loans: Foreign Equity

and Debt Securities. Valuation of Shares, Valuation of Goodwill,
Methods of Valuation of Goodwill.

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 Dividend Policies: Factors affecting Dividend Decision, Dividend

Theories: Graham, Gordon, Walter and MM Theories: Plough Back
of Earnings for Expansion, Diversification and Modernization.

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 Investment Accounting: Concept and methods.

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Chapter

3.1 Long Term Financing and Valuation

of Goodwill and Shares

3.2 Dividend Decision

3.3 Investment Accounting