Undergraduate Catalog

ACC 331 Income Tax Accounting

Study of federal income taxation of individuals and their impact on personal and business financial decision making. Topics include: concepts of gross income, deductions, tax credits; business and personal investment deductions; sale and other dispositions of property; changes in tax law and economic impact of the law. Although the course emphasizes income taxation, issues such as gift, estate, partnership and corporate taxation are discussed.

Credits

3

Prerequisite

Prerequisites: ACC 202; Business department majors only or permission of the department.

Distribution

Bachelors, Undergraduate