Mergers and acquisitions (M&A) is the general term for the process behind acquiring or divesting an asset or entity. An understanding of this topic is necessary for those interested in the Mergers and Acquisitions group in an investment bank or maybe in a fund that will be acquiring business entities. For the review section of this part, we will overview only the accretion/dilution analysis. This is the most covered M&A technical analysis in interviews. If you find an interest or need to review asset acquisitions, asset divestitures, or full-scale merger models, please read my book, Mergers, Acquisitions, Divestitures, and Other Restructurings.