Dec 04, 2024  
2015-2016 EIU Undergraduate Catalog 
    
2015-2016 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 3200 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 Associate Chair, School of Business.

Credits: 3