Nov 22, 2024  
2016-2017 Academic Catalog 
    
2016-2017 Academic Catalog [Archived Catalog]

ACCT 453 - Federal Income Taxation


3 credit hours
Prerequisites: ACCT 210
Students will study the conceptual foundation of federal taxation, focusing on transactions common to individuals, along with the basics of corporations and partnerships. This includes calculation of gross income, deductions allowed in computing taxable income, property transactions and tax considerations for business entities.  Ethics of the tax practitioner will also be addressed in this class through discussion of the IRS Circular 230.
Course Delivery Methods: WEB, ONL, BLD, TRA