Oct 31, 2024  
2024-2025 EIU Undergraduate Catalog 
    
2024-2025 EIU Undergraduate Catalog

ACC 4400 - Federal Income Taxation I.


(4-0-4) F, S. This course explores 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 with an introduction on entities. Topics include regulatory framework and legal liability of accountants, determination of gross income, deductions, and computation of tax liability, payment procedures, tax planning, and business tax structures.

Prerequisites & Notes:
ACC 3200 with a C or better, or permission of the Chair, School of Business.

Credits: 4