This course is designed to give the student a comprehensive understanding of business valuation processes through top to bottom analysis of firm characteristics using various valuation techniques. These include the income, asset, and market approach. The course will also cover capital budgeting techniques as they apply to the valuation process. These include weighted average cost of capital, the capital asset pricing model, and the build up method. The course will use case studies and current examples of valuations to illustrate current trends in this field.