3Credit Hours Prerequisite:ACCT 3100 and ACCT 3200, FIN 3100 and (Admission to a Coles BBA Program or a Coles Partner Student) Description 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.