Pre-Money / Post-Money Tutorial
An online, interactive tutorial that addresses issues surrounding entrepreneurial valuations. Topics include: the difference between an implied and a "bottom-up" valuation; the difference between pre-money and post-money valuations; the calculation of pre-money and post-money valuations; and the creation and interpretation of a capitalization table.
Hamermesh, Richard G., Nitin Nohria, Michael J. Roberts, Arleen Ahearn-Cavanaugh, and Sal Darji. Pre-Money / Post-Money Tutorial. Harvard Business School Tutorial 803-703, February 2003.