| Area: | School of Economics and Finance |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Lecture: | 1 x 2 Hours Weekly |
| Tutorial: | 2 x 1 Hours Monthly |
| Laboratory: | 2 x 1 Hours Monthly |
| Prerequisite(s): | 13324 (v.3) Valuation Methodology 301 or any previous version
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| Syllabus: | Valuation process as it relates to special purpose property types and small business. Case studies of a variety of special purpose property types and business valuations. Five Basic approaches to business valuations. Adjustment of income and balance sheets for valuation purposes. Collection and analysis of business sales evidence. |
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| Unit Outcomes: | On successful completion of this unit, a student wil be able to understand the nature of small businesses and what constitutes their value. Be able to interpret income statements and balance sheets of small businesses, and understand how to adjust them for business valuation purposes. Understand the principles and methods of conducting a valuation of a business or a special purpose property. Possess the skills required to carry out the valuation of a business or special purpose property. |
| Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information. |
| Unit References: | Pratt, S.P. (1998), Valuing Small Businesses and Professional Practices, 3rd ed, McGraw-Hill. |
| Unit Texts: | Australian Institute of Valuers and Land Economists, A.I.V.L.E. (1997) Valuation Principles and Practice, Australian Capital Territory. |
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| Unit Assessment Breakdown: | Assignment 20%, Examination 50%, Semester Tests 30%. This is by grade/mark assessment. |
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 2 | Y | | | |
