SHort Paper

ACC 646 Module Eight Activity Guidelines and Rubric Influencing Marketability

Overview: After reading pages 7–11 of Discount for Lack of Marketability: Job Aid for IRS Valuation Professionals, choose any seven of the factors that are identified in influencing marketability. Explain, in your own words, why each of these seven factors would influence the marketability of a closely held business. Include business valuation and time and resources in your explanation. Guidelines for Submission: Your submission should be a 1–2 page Microsoft Word document with double spacing, 12-point Times New Roman font, and one-inch margins. Any sources used must be cited in APA format. Instructor Feedback: This activity uses an integrated rubric in Blackboard. Students can view instructor feedback in the Grade Center. For more information, review these instructions.

Critical Elements Exemplary (100%) Proficient (90%) Needs Improvement (70%) Not Evident (0%) Value

Marketability Meets “Proficient” criteria and cites clear and relevant examples

Explains in detail why seven factors selected would influence the marketability of a closely held business

Explains why factors are selected but explanation is missing components or does not meet requirement

Does not explain why seven factors selected would influence the marketability of a closely held business

30

Valuation Meets “Proficient” criteria and cites clear and relevant examples

Explains in detail how factors relate to the valuation for the sale of a closely held business

Explains how factors relate to the valuation for the sale of a closely held business but explanation is missing components or does not meet requirement

Does not explain how the seven factors relate to the valuation for the sale of a closely held business

30

Time & Resources

Meets “Proficient” criteria and cites clear and relevant examples

Explains in detail how the factors can aid in finding time or resources to influence marketability

Explains how the factors can aid in finding time or resources to influence marketability but does not address both or is missing detail

Does not explain how the seven factors identified can aid in finding time and resources to influence marketability

30

Articulation of Response

Submission is free of errors related to citations, grammar, spelling, syntax, and organization and is presented in a professional and easy to read format

Submission has no major errors related to citations, grammar, spelling, syntax, or organization

Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas

Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas

10

Earned Total 100%