Restriction(s): Undergraduate degree with concentration in Accounting; MS in Accounting degree students; MBA Accounting degree students with departmental approval. This course provides an in-depth discussion and analysis of the financial statements of companies in order to determine the fair market value of a firm. The fair market value of the companies studied will be estimated by students as they learn to de-code information contained in financial statements. The course focuses on the ability to critically evaluate the key drivers affecting a company's value utilizing accounting information. In addition, the business valuation techniques introduced provide the opportunity for empirical testing of the valuation procedures using accounting data.