Apr 18, 2026  
[DRAFT] 2026-27 Undergraduate Catalog 
    
[DRAFT] 2026-27 Undergraduate Catalog
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ACCT 4700: Valuation of Closely Held Businesses

3 Credit 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.




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