ACCT 4700 - Valuation of Closely Held Businesses

3 Credit Hours 3 Class Hours 0 Laboratory Hours
Prerequisites Business Majors: Sophomore GPA Requirement and ACCT 3200 and FIN 3100; Non business Majors: ACCT 3200, FIN 3100 and permission of department chair.
The study of fundamental concepts and valuation methods used to value a closely-held business when there is no established market price. When determining the future benefit stream of a business entity and the associated risk, concepts from finance, economics, accounting and taxation will be incorporated.