Apr 25, 2024  
2006-2007 EIU Undergraduate Catalog 
    
2006-2007 EIU Undergraduate Catalog [ARCHIVED CATALOG]

ACC 4400 - Federal Income Taxation I.


(3-0-3) F, S. This is the first of two courses on federal income tax accounting under the latest amendments to the Internal Revenue Code. This course focuses on the income taxation of individuals and sole proprietorships. Topics include regulatory framework and legal liability of accountants, determination of gross income, deductions, and computation of tax liability, payment procedures, and tax planning.

Prerequisites & Notes:
ACC 3250 and BUS 3710, each with a grade of C or better; a minimum cumulative EIU GPA of 2.50 or higher, and admission to the Accounting Program, or permission of the Chair, School of Business.

Credits: 3