ACC 40400 - Tax Accounting

Prerequisite(s): ACC 35000 FOR LEVEL UG WITH MIN. GRADE OF C- OR GBA 34000 FOR LEVEL UG WITH MIN. GRADE OF C-

Credit Hours: 3.00. An introductory course that emphasizes the taxation of individuals and sole proprietorships. A study of taxation law cases will be explored, but course will concentrate on practical applications of federal tax form preparation as it pertains to gross income inclusions/exclusions, adjustments, deductions, credits, and penalties. A computerized tax program will be used by the students. Selected topics include: sale of capital assets, deferred compensations plans, IRS practice and procedures, and personal tax planning. Typically offered Fall Spring Summer.

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