I was given this question in valuation I'm in an estate management department In Nigeria

Here are the answers to your valuation question:

1. Identify a company.

   • Dangote Cement Plc

2. Identify the sector it belongs to.

   • Dangote Cement Plc operates in the Industrial Sector, specifically within the Manufacturing Sub-sector (cement production).

3. Identify its assets & liabilities.

   • Assets:
     • Land and Buildings (e.g., cement factories, administrative offices)
     • Plant and Machinery (e.g., kilns, crushers, packaging equipment)
     • Mining Rights and Quarries
     • Vehicles (e.g., trucks for distribution)
     • Inventory (e.g., raw materials like limestone, gypsum; finished cement products)
     • Cash and Cash Equivalents
     • Accounts Receivable (money owed by customers)
     • Investments
   • Liabilities:
     • Bank Loans and Borrowings
     • Accounts Payable (money owed to suppliers)
     • Salaries and Wages Payable
     • Taxes Payable
     • Bonds Payable
     • Provisions for environmental rehabilitation

4. Group them.

   • Assets:
     • Non-Current Assets (Fixed Assets): Land and Buildings, Plant and Machinery, Mining Rights and Quarries, Vehicles, Long-term Investments. These are assets held for long-term use and not intended for immediate sale.
     • Current Assets: Inventory, Cash and Cash Equivalents, Accounts Receivable. These are assets expected to be converted into cash or used up within one year.
   • Liabilities:
     • Non-Current Liabilities (Long-term Liabilities): Bank Loans and Borrowings (long-term portion), Bonds Payable, Provisions for environmental rehabilitation. These are obligations due in more than one year.
     • Current Liabilities: Accounts Payable, Salaries and Wages Payable, Taxes Payable, Bank Loans and Borrowings (current portion). These are obligations due within one year.