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Merger model gives a detailed analysis of possible combinations of companies. Merger model acts as an intensive tool and is used by banks and merger and acquisitions professionals.It is a feasibility study carried before amalgamations. Companies hire investment and valuation professionals to estimate the value. Based on the value, companies make decisions whether to go forward or not.FactorsThe factors considered in merger model are as follows −Purchase considerationsThe main thing to keep in mind is, whether there is an increase in Earnings per share (EPS) or decrease in EPS. Companies must take care that the process does not lead to ... Read More
Indian women are a symbol of power & knowledge. All they require is a secure environment to grow and work in. Women safety has become the utmost priority of the Indian regime considering the number of cases of malefactions against women. However, currently we have a bunch of safety apps for women.These Apps are especially designed for Android mobile phones since a survey has revealed that most working women use Android based phone. The basics of most apps are similar — a user-decided list of emergency contacts to alert, and transmission of GPS-determined location — but the newer ones are ... Read More
Vertical integration means one company takes control over another company or companies who are in the same product (either in distribution or in production) to gain control over the total chain of product.Companies prefer this type of integration because the supplier is unreliable, high prices may be charged, to earn more margins and for a significant growth of industry.Types of vertical integrationThe types of vertical integration are as follows −Backward integration − When a company gains control over the raw material supply company.Forward integration − When a company gains control over a distribution/logistic company.Balance integration − Mixture of both forward ... Read More
Takeover is the process of acquiring a control over another business unit by controlling their assets, either directly or indirectly.Generally, takeovers are done by either hostile or friendly approach. They are common in larger business units and help the external growth of a business.ReasonsThe reasons for a takeover in a business are as follows −Market share.Increase intangible assets.Diversification.Decrease competition.TypesThe types of takeovers are as follows −Friendly takeover − Takeover is done after negotiations and agreements.Hostile takeover − Takeover is done by buying the required number of shares in a targeted company in an open market.Bailout takeover − Takeover is done ... Read More
Acquisition means one company takes control over another company by acquiring more than 50% of shares of the targeted company. Some of the reasons for acquisition are increased market share, diversification, cost reductions, etc.Acquisition structure is the organized framework for acquisition of a company. It considers both cash and non-cash (earn outs, equity rolled, take backs etc.).There are 3 types in acquisition structure, which is as follows −Stock purchase − Buys stocks from targeted companies' stockholders.Asset purchases − Buys only assets and liabilities mentioned in agreement.Merger.PurposeListed below are the purposes for an acquisition −Improve performance.Increase production by technology.Acquisition at early ... Read More
With change in market environments and evolving needs of customers, companies need to change their strategies and their dimensions to sustain and increase their market share.Merger is nothing but, when two companies combine to form a new company due to several reasons. The main motive is to expand their arms, explore new markets, increase their market share, decrease operational cost, etc.Terms used in merger are Acquiring Company and acquired company. Mergers can be done either by cash or by stock.In a cash merger, the acquiring company will pay in cash for the acquired company stocks.In a stock merger, the acquiring ... Read More
This book records the goods returned to suppliers. It is also called a purchase return day/ outward book. Goods return affects the companies' total purchases or accounts payable.Return outwards reduces business payables for suppliers and business expenses.Journal entryThe journal entry for a return outward book is as follows −Supplier's A/cDebitTo Return outwards A/cCreditHow it affects businessReduces accounts payables. Both sale return and purchase return are reversed and purchase or sale is nullified. These deductions are shown in the trading account. To these entries a separate book called "purchase returns book" is maintained.The return outward process is explained below with the ... Read More
Goods returned from customers are recorded in return inwards book.Return inwards reduces the business total accounts receivables. For business, return inwards decrease the revenue and for the customer, it decreases the receivables for business.Journal entryThe journal entry for a return inward book is as follows −Return inwards A/c To customers AcDebit CreditThe reasons for inward returns are as follows −Incorrect goods.Not the required quantity.Defective goods.Defects arose in the warranty period.Expired goods.AdvantagesThe advantages for the return inward book are as follows −Reason for return is known (like quantity, quality, value etc.)Obtain total amount of sale return.Reduces clerical work.Detects errors ... Read More
How many of us have once tried our hands on Twitter, but left it as soon as we joined just because we found it too confusing, with all that @s and # tags for everything. Like all that re-tweets and following you or you are following someone it feels so confusing. But now we have a solution for it.So, the good news is twitter has recently introduced a new feature which allows you to send private group messages to a browser near you. It is a simple as writing a tweet, hitting send and going on and on till your ... Read More
Books of accounts are defined as "a place where all financial information is related to a person or a business". Books of accounts are maintained under Income tax Act, companies Act 2013 and GST Act.Maintaining books of accounts is compulsory if the turnover/gross receipts/sales from profession or business is above Rs.2500000/-. As per rule 6F, cash books, ledgers, bills/receipts (Bills), journals and daily cash registers come under books of accounts.TypesThe two main types of the books of accounts are journal and ledger.Journal is sub classified into the following −Purchase Day book − Original book of entry which records credit purchases ... Read More