ACC (0201) 402 - Federal Income Tax II

Credits: 3.00

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.

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