ACCT 4700:Valuation of Closely Held Businesses

3 Class Hours 0 Laboratory Hours 3 Credit Hours
Prerequisite: ACCT 3100 and ACCT 3200 with minimum grades of “C”, FIN 3100 , 60 credit hours with a minimum GPA of 2.0, and Admission to the Coles College Undergraduate Professional Program or student in a Coles College Partner Program that includes this course.
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.