Nov 29, 2024  
2004-2005 EIU Undergraduate Catalog 
    
2004-2005 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. Students who plan to take the Uniform CPA Examination should take this course and ACC 4800.

Prerequisites & Notes
ACC 3250, ACC 3900, BUS 3710, each with a grade of C or better; admission to the Accounting Program, or permission of the Associate Chair.

Credits: 3