Coffee Shop Business

Hello all,So my first post involves a local coffee shop that has been posted for sale.I have come across a business for sale and was wondering on how or if there is any way to value the business other than what the owners "accountant" has valued it at.
oswazi2007-7-16 8:33:38
oswazi2007-7-16 8:33:38
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oswazi2007-7-16 8:34:50
oswazi2007-7-16 8:35:12
How to Start a Coffee Shop Business