2018-2019 Undergraduate Catalog 
    Feb 20, 2020  
2018-2019 Undergraduate Catalog [ARCHIVED CATALOG]

ACCT 4435 - Federal Income Taxation I

Prerequisites: ACCT 1102 , senior standing. An introduction to the federal income tax law including objectives, history, and sources of tax law and administration. Course coverage will be devoted to different types of tax payers including individuals, corporations, partnerships, limited liability entities, subchapter S corporations, and trusts and estates. The course will explore income tax concepts of accounting methods and periods, income, deduction losses, property transactions, fringe benefits, and retirement plans. 3 credits.