Jun 06, 2020  
2013-14 University Bulletin 
2013-14 University Bulletin [ARCHIVED CATALOG]

ACC (0201) 401 - Federal Income Tax I

Credits: 3

A conceptual approach to federal taxation. Basic principles of the law are stressed, along with the reasons for the adoption of the principles. The interplay of accounting and law is explained. During the first semester, the areas of federal income taxation are covered; during the second semester, the emphasis is on partnerships and corporations. Principles applicable to all entities are covered throughout the course.

When Offered: Fall,Spring

Prerequisite 1: ACC 101  Prerequisite 2: ACC 102  Prerequisite 3: ACC 201  Prerequisite 4: ACC 202