ACCT 4700 - Valuation of Closely Held Businesses

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