ACCT 4700:Valuation of Closely Held Businesses

3 Class Hours 0 Laboratory Hours 3 Credit Hours
Prerequisite: Business Majors: Sophomore GPA Requirement, FIN 3100 , and a grade of “C” or better in ACCT 3100 and ACCT 3200; Non-business Majors: FIN 3100 , a grade of “C” or better in ACCT 3100 and ACCT 3200, and permission of the Coles College of Business.
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.